Free Response to Proposed Findings of Uncontroverted Fact - District Court of Federal Claims - federal

Case 1:05-cv-00296-FMA

Document 40

Filed 11/28/2005

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IN THE UNITED STATES COURT OF FEDERAL CLAIMS GRAPEVINE IMPORTS, LTD., and T-TECH, INC., as Tax Matters Partner Plaintiffs, v. UNITED STATES OF AMERICA, Defendant. § § § § § § § § § §

NO. 05-296T (Judge Allegra)

UNITED STATES' RESPONSE TO GRAPEVINE'S PROPOSED FINDINGS OF UNCONTROVERTED FACTS The United States files the following responses to the numbered facts in Plaintiff Grapevine's Proposed Findings of Uncontroverted Facts supporting its Motion for Summary Judgment:

1. 2. 3.

Does not contest the fact proposed in paragraph 1. See U.S. Proposed 1. Does not contest the fact proposed in paragraph 2. See U.S. Proposed 1. Does not contest that, during the 1999 tax year, Joseph J. Tigue and Virginia B. Tigue each held a 49.5% limited partnership interest in Grapevine Imports, Ltd. The United States asserts that Mr. and Mrs. Tigue attempted to transfer their interests to their whollyowned limited liability companies. See U.S. Proposed 1.

4.

Does not contest that, on December 31, 1999, the Tigues caused their limited liability companies to sell their Grapevine partnership interests. See U.S. Proposed 3.

5. 6.

Does not contest the fact proposed in paragraph 5. Does not contest that Grapevine filed its 1999 Form 1065 on April 19, 2000. See U.S.

Case 1:05-cv-00296-FMA

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Filed 11/28/2005

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Proposed 6. 7. 8. Does not contest the fact proposed in paragraph 7. See U.S. Proposed 5. Does not contest that the Tigues filed their original 2000 individual tax return on August 17, 2001. See U.S. Proposed 10. 9. 10. 11. 12. 13. 14. Does not contest the fact proposed in paragraph 9. See U.S. Proposed 8. Does not contest the fact proposed in paragraph 10. See U.S. Proposed 9. Does not contest the fact proposed in paragraph 11. Does not contest the fact proposed in paragraph 12. Does not contest the fact proposed in paragraph 13. See U.S. Proposed 13. Does not contest the fact proposed in paragraph 14.

The United States contests any fact that this filing does not address.

U.S. Response to Grapevine's Proposed Fact Page 2 of 3

Case 1:05-cv-00296-FMA

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Filed 11/28/2005

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Respectfully Submitted,

/s/ Grover Hartt, III GROVER HARTT, III Attorney of Record Tax Division U.S. Department of Justice 717 N. Hardwood, Suite 400 Dallas, Texas 75201 (214) 880-9721 (Main) (214) 880-9741 (Fax) EILEEN J. O'CONNOR Assistant Attorney General MILDRED L. SEIDMAN Chief, Court of Fed. Claims Section CHRISTOPHER R. EGAN DAVID R. HOUSE Of Counsel

CERTIFICATE OF SERVICE IT IS HEREBY CERTIFIED that service of the foregoing RESPONSE TO GRAPEVINE'S PROPOSED FINDINGS OF UNCONTROVERTED FACTS has been made on the 28th day of November, 2005, by mailing a copy thereof to: Todd Welty Meadows, Owens, Collier, Reed, Cousins & Blau, L.L.P 901 Main Street, Suite 3700 Dallas, Texas 75202

/s/ Grover Hartt, III GROVER HARTT, III

U.S. Response to Grapevine's Proposed Fact Page 3 of 3