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

Case 1:05-cv-00296-FMA

Document 34

Filed 10/21/2005

Page 1 of 4

IN THE UNITED STATES COURT OF FEDERAL CLAIMS Grapevine Imports, L.P., a Texas Limited Partnership and T-Tech, Inc. as General Partner and as Tax Matters Partner, Plaintiffs, v. United States of America, Defendant. § § § § § § § § § § § § § §

Case No. 05-296T Judge Francis M. Allegra

PLAINTIFFS' PROPOSED FINDINGS OF UNCONTROVERTED FACTS RELATING TO PLAINTIFFS' CROSS-MOTION FOR SUMMARY JUDGMENT Plaintiffs propose the following Findings of Uncontroverted Facts supporting the Plaintiffs' Cross-Motion for Summary Judgment filed herewith: 1. Grapevine Imports, L.P. ("Grapevine") is a partnership formed in 1996. Comp. ¶ 22; Ans. ¶ 22. 2. T-Tech, Inc. is a Texas Corporation whose president is Joseph Tigue. See J. Tigue Declaration ¶ 1. For the 1999 tax year, T-Tech, Inc. held a 1% general partner interest in Grapevine. See J. Tigue Declaration ¶ 2. 3. For the tax year ending December 31, 1999, Joseph Tigue and Virginia Tigue each owned a 49.5% limited partnership interest in Grapevine. See J. Tigue Declaration ¶ 1; V. Tigue Declaration ¶ 2. 4. On December 31, 1999, Joseph and Virginia Tigue sold their respective limited partnership interests in Grapevine. See J. Tigue Declaration ¶ 3; V. Tigue Declaration ¶ 2.

Case 1:05-cv-00296-FMA

Document 34

Filed 10/21/2005

Page 2 of 4

5.

On December 31, 1999, T-Tech, Inc. sold its general partner interest in Grapevine. See J. Tigue Declaration ¶ 2.

6.

Grapevine filed its U.S. Partnership Return of Income (Form 1065) for the 1999 tax year on or before April 17, 2000. See J. Tigue Declaration ¶ 4.

7.

Joseph and Virginia Tigue filed their U.S. Individual Income Tax Return (Form 1040) for the 1999 tax year on or before April 17, 2000. See J. Tigue Declaration ¶ 7, V. Tigue Declaration ¶ 4.

8.

Joseph and Virginia Tigue filed their U.S. Individual Income Tax Return (Form 1040) for the 2000 tax year on or before August 15, 2001. See J. Tigue Declaration ¶ 8, V. Tigue Declaration ¶ 5.

9.

Joseph and Virginia Tigue carried forward to their 2000 tax year a net operating loss ("NOL") from the 1998 tax year and a NOL from the 1999 tax year. See Joseph and Virginia Tigue's 2000 IRS Form 1040, attached as Exhibit "E" to J. Tigue Declaration.

10.

Part of this NOL was used to offset Joseph and Virginia Tigue's income for the 2000 tax year. See Joseph and Virginia Tigue's 2000 IRS Form 1040, attached as Exhibit "E" to J. Tigue Declaration.

11.

The adjustments set forth in the 1999 FPAA would have the effect of increasing the Tigues' taxable income and income tax liability for the 1999 tax year as a result of the adjustments set forth in the FPAA. Declaration. See Exhibit "D" and Exhibit "F" to J. Tigue

12.

The adjustments set forth in the FPAA would have the further effect of increasing the Tigues' taxable income and income tax liability for the 2000 tax year as a result of a

324986.5

Page 2

Case 1:05-cv-00296-FMA

Document 34

Filed 10/21/2005

Page 3 of 4

disallowed NOL deduction in that year. See Exhibit "E" and Exhibit "F" to J. Tigue Declaration. 13. The IRS issued the 1999 Final Partnership Administrative Adjustments ("1999 FPAA") to the Partnership on December 17, 2004. Comp. ¶9; Ans. ¶9; see Complaint, Exhibit A. 14. The IRS has not issued statutory notices of deficiency to the Tigues for either the 1999 or 2000 tax years. See J. Tigue Declaration ¶ 15; V. Tigue Declaration ¶ 12.

Respectfully submitted on this 21st day of October 2005 By: /s/ M. Todd Welty M. Todd Welty Texas State Bar No. 00788642 Josh O. Ungerman Texas State Bar No. 20393150 David E. Colmenero Texas State Bar No. 24001908

MEADOWS, OWENS, COLLIER, REED COUSINS & BLAU, L.L.P. 901 Main Street, Suite 3700 Dallas, TX 75202 (214) 744-3700 Telephone (214) 747-3732 Facsimile [email protected] [email protected] [email protected] ATTORNEYS-IN-CHARGE FOR PLAINTIFFS

324986.5

Page 3

Case 1:05-cv-00296-FMA

Document 34

Filed 10/21/2005

Page 4 of 4

CERTIFICATE OF SERVICE
I hereby certify that on October 21, 2005, I electronically filed the foregoing Proposed Findings with the Clerk of the Court using the ECF system which will send notification of such filing to the following: Grover Hartt Tax Division U.S. Department of Justice 717 N. Hardwood, Suite 400 Dallas, Texas 75201 /s/ M. Todd Welty M. Todd Welty

324986.5

Page 4