Free Motion for Extension of Time - District Court of Federal Claims - federal

Case 1:05-cv-00231-EJD

Document 162

Filed 03/17/2008

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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

JOINT MOTION TO EXTEND RESPONSE MOTION DEADLINES Plaintiff JZ Buckingham Investments LLC ("Plaintiff") and Defendant the United States of America ("Defendant") (collectively the "Parties") jointly move this Court to extend the deadlines for responding to Plaintiff's and Defendant's respective motions to limit/exclude expert testimony and Plaintiff's motion for partial summary judgment. In support of this Joint Motion, the Parties show the Court as follows: 1. On March 7, 2008, the Parties filed the following motions with this Court: a. Plaintiff filed a Motion for Partial Summary Judgment Regarding the Validity of Treasury Regulation § 1.752-6. b. c. Plaintiff also filed a Motion to Exclude Government Expert David LaRue. Defendant filed a Motion to Partially Exclude the Expert Report and Testimony of Don M. Chance. d. Defendant also filed a Motion to Exclude the Expert Report and Testimony of Melvin F. Jager. e. The motions described above are collectively referred to herein as the "Motions."

JOINT MOTION TO EXTEND RESPONSE MOTION DEADLINES 365008

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2. 24, 2008. 3.

The response date for the majority of the Motions is as early as Monday, March

Given the number of pending motions, the Parties agree that a short extension of

the response deadlines is necessary and desirable to permit the Parties to respond fully and completely to each Motion. The Parties further agree that would be administratively efficient for the Parties and this Court to coordinate the deadlines for responding to all pending Motions. 4. The Parties therefore respectfully request that the Court extend the deadlines for

responding to the Motions to Monday, April 21, 2008. 5. Substantially similar Motions are also pending in the related COBRA cases

pending in the Court of Federal Claims and Southern District of Indiana. Simultaneous to the filing of this Joint Motion, the parties of MURFAM Farms, LLC v. United States, Fed. Cl. Nos. 06-245T, 06-246T, and 06-247T, and the parties of In re: COBRA Tax Shelters Litigation, 1:05ml-09727-JDT-WTL, are also filing joint motions to adopt a deadline for responding to the motions pending in those cases that is identical to the deadline proposed above.

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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, 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

By:

s/Dennis M. Donohue by s/Joel N. Crouch Dennis M. Donohue Chief Senior Litigation Counsel

United States Department of Justice Office of Civil Litigation Post Office Box 55 Ben Franklin Station Washington, D.C. 20044 (202) 616-3366 Telephone ATTORNEYS FOR DEFENDANT UNITED STATES OF AMERICA Dated: March 17, 2008

JOINT MOTION TO EXTEND RESPONSE MOTION DEADLINES 365008

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CERTIFICATE OF SERVICE I hereby certify that on March 17, 2008, a copy of the foregoing Joint Motion to Extend Response Motion Deadlines was served upon counsel listed below via electronic means. Dennis M. Donohue, Esq. Trial Attorney United States Department of Justice Tax Division P.O. Box 26 Ben Franklin Station Washington DC 20044 (202) 616-3366

s/Joel N. Crouch Joel N. Crouch

JOINT MOTION TO EXTEND RESPONSE MOTION DEADLINES 365008

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