Free Notice of Indirectly Related Case(s) - District Court of Federal Claims - federal

Case 1:05-cv-00231-EJD

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IN THE UNITED STATES COURT OF FEDERAL CLAIMS No. 05-231 T (Chief Judge Damich) ______________________________ JZ Buckingham Investments LLC as Tax Matters Partner of JBJZ Partners, a South Carolina general partnership, Plaintiff, v. United States of America, Defendant. __________________________ RCFC 40.2(b) NOTICE OF INDIRECTLY-RELATED CASES
PLEASE TAKE NOTICE THAT on March 28, 2006, counsel for Plaintiff in the above captioned matter filed three new FPAA actions dealing with the same COBRA tax shelter product which is the subject of the above-captioned matter. Like the JZ Buckingham case, these three new cases also involve the design, marketing and implementation of the COBRA tax shelter product. Like the JZ Buckingham case, these three new cases also involve the purchase and contribution of off-setting European-style digital options to a partnership for the purpose of generating desired tax losses. In all four cases, these purchases and contributions were orchestrated through essentially the same set of promoters. The only apparent difference between the COBRA transactions in 1999 at issue in JZ Buckingham and the COBRA transactions in 2000 at issue in the three new cases is that a different law firm was enlisted to

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Case 1:05-cv-00231-EJD

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issue a legal opinion. The United States is the defendant in all four cases and the same defense counsel represents the opposing parties in all four cases. The three new COBRA matters are: 1. MURFAM Farms, LLC, by and through Wendell H. Murphy, Jr. v. United States, Fed. Cl. No. 06-245T-MBH; 2. PSM Farms, LLC, by and through Stratton K. Murphy v. United States, Fed. Cl. No. 06-246T-MBH; and 3. Murphy Pork Partners, LLC, by and through Wendell H. Murphy, Jr. v. United States, Fed. Cl. No. 06-247T-EGB.

Respectfully submitted, s/ Dennis M. Donohue DENNIS M. DONOHUE Attorney of Record Senior Litigation Counsel U.S. Department of Justice - Tax Division Post Office Box 403 Ben Franklin Station Washington, D.C. 20044 (202) 307-6492 EILEEN J. O'CONNOR Assistant Attorney General DAVID GUSTAFSON Chief, Court of Federal Claims Section

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Case 1:05-cv-00231-EJD

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CERTIFICATE OF SERVICE I hereby certify that on May 9, 2006, I electronically filed the foregoing Notice with the Clerk of the Court using the ECF system which will send notification of such filing to the following: Joel N. Crouch Texas State Bar No. 05144220 Meadows, Owens, Collier, Reed Cousins & Blau, L.L.P. 901 Main Street, Suite 3700 Dallas, Texas 75202 s/ David M. Steiner David M. Steiner Trial Attorney, Tax Division U.S. Department of Justice Post Office Box 55 Ben Franklin Station Washington, D.C. 20044 (202) 307-5892

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