Free Response to Motion - District Court of Federal Claims - federal

Case 1:05-cv-00231-EJD

Document 52

Filed 05/10/2006

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IN THE UNITED STATES COURT OF FEDERAL CLAIMS JZ Buckingham Investments LLC as Tax Matters Partner of JBJZ Partners, a South Carolina general partnership, Plaintiff, v. United States of America, Defendant. § § § § § § § § § §

CASE NO. 05-231 T Chief Judge Edward J. Damich

PLAINTIFF'S RESPONSE TO DEFENDANT'S MOTION FOR CONSOLIDATION OF NEWLY FILED CASES AND THEIR TRANSFER TO CHIEF JUDGE DAMICH Defendant, the United States of America, has moved the Court to transfer the following three cases to Chief Judge Damich. 1. 2. 3. MURFAM Farms, LLC, by and through Wendell H. Murphy, Jr. v. United States, Fed. Cl. No. 06-245T-MBH; PSM Farms, LLC, by and through Stratton K. Murphy v. United States, Fed. Cl. No. 06-246T-MBH; and Murphy Pork Partners, LLC, by and through Wendell H. Murphy, Jr. v. United States, Fed. Cl. No. 06-247T-EGB (collectively the "Murphy Cases").

Defendant has also moved to consolidate the Murphy Cases for purposes of discovery and trial. While not opposing either Defendant's Motion to Transfer or Defendant's Motion to Consolidate, Plaintiff does not agree with the Defendant's conclusions and characterizations of the facts or law. Plaintiff does concur that granting of the Motions would promote judicial efficiency.

PLAINTIFF'S RESPONSE TO DEFENDANT'S MOTION FOR CONSOLIDATION OF NEWLY FILED CASES AND THEIR TRANSFER TO CHIEF JUDGE DAMICH- Page 1 337568

Case 1:05-cv-00231-EJD

Document 52

Filed 05/10/2006

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Respectfully submitted, By: /s/ Joel N. Crouch Joel N. Crouch Texas State Bar No.05144220 M. Todd Welty Texas State Bar No. 00788642

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] ATTORNEYS FOR PLAINTIFF JZ BUCKINGHAM INVESTMENTS LLC

PLAINTIFF'S RESPONSE TO DEFENDANT'S MOTION FOR CONSOLIDATION OF NEWLY FILED CASES AND THEIR TRANSFER TO CHIEF JUDGE DAMICH- Page 2 337568

Case 1:05-cv-00231-EJD

Document 52

Filed 05/10/2006

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CERTIFICATE OF SERVICE I hereby certify that on this the 10th day of May, 2006, I served the foregoing Plaintiff's Response to Defendant's Motion for Consolidation of Newly Filed Cases and Their Transfer to Chief Judge Damich to counsel listed below via electronic means. Dennis M. Donohue, Esq. Trial Attorney, Tax Division U.S. Department of Justice P.O. Box 26 Ben Franklin Station Washington DC 20044 Attorneys for the United States of America /s/ Joel N. Crouch Joel N. Crouch

PLAINTIFF'S RESPONSE TO DEFENDANT'S MOTION FOR CONSOLIDATION OF NEWLY FILED CASES AND THEIR TRANSFER TO CHIEF JUDGE DAMICH- Page 3 337568