Free Exhibit List - District Court of Federal Claims - federal

Case 1:98-cv-00533-CFL

Document 109

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IN THE UNITED STATES COURT OF FEDERAL CLAIMS

FENTON GINGERICH, et. al. Plaintiffs, V. UNITED STATES OF AMERICA, Defendant.

§ § § § § § § § §

DOCKET NO. 98-533 T JUDGE LETTOW

PLAINTIFFS' EXHIBIT LIST

Pursuant to the Court's Order of November 28, 2006, Plaintiffs, Fenton Gingerich, et al, submit the following list of exhibits that Plaintiffs intend to introduce at trial, with the exception of those exhibits intended solely for impeachment.

No. 1 2 3

Description September 24, 1993 letter from Bruce M. Wilpon to Thomas E. Redding. September 10, 1993 letter to Bruce M. Wilpon from Thomas E. Redding. March 17, 1993 letter from Thomas E. Redding to Bruce M. Wilpon. December 18, 1992 letter from Bruce M. Wilpon to Babcock MacLean. February 18, 1993 letter from Bruce M. Wilpon to Thomas E. Redding. January 26, 1993 letter from Bruce M. Wilpon to Thomas E. Redding.
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Relevance IRS return of fully executed closing agreements to taxpayers' counsel. Taxpayer transmittal of partially executed closing agreements to IRS. Correspondence responding to February 18, 1993 correspondence from IRS and clarifying terms of closing agreement. IRS response to partner settlement acceptance. Notice of IRS intent to file motion to enter decision and response to partner settlement acceptance. Transmittal of closing agreements.

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December 30, 1992 letter from Thomas E. Redding to Bruce Wilpon. November 17, 1992 facsimile from Bruce Wilpon to Thomas E. Redding.

Transmittal of individual partner settlement acceptances to IRS. IRS acknowledgment and agreement to terms of settlement set out in November 13, 1992 correspondence from Thomas E. Redding to Bruce M. Wilpon and William Stoddard; IRS agreement to extend acceptance deadline; and transmittal of IRS proposed closing agreement. Proposed settlement acceptance form; request for closing agreement with regard to non-partnership issues and issues not before the Tax Court; and request for extension of time to accept settlement offer. (See Bates Stamp pages 73, 74, 75A, 75B, 75C.) IRS notice of December 1, 1992 settlement acceptance deadline. Notice that no settlement pursuant to Tax Court Rule 248(c) had been accepted in Docket No. 18405-90; IRS rejection of taxpayer counter-offer; IRS acknowledgment that the January 14, 1991 letter from Madison Equipment accurately stated the terms of the IRS settlement offer. Correspondence re: statute of limitations and request for clarification of settlement terms. Request for clarification of proposed adjustments. Correspondence verifying that settlement offer remained open until further notice from IRS. Correspondence confirming that settlement offer remained open. Correspondence re: settlement acceptance deadline and status of Tax Court litigation.

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November 13, 1992 letter from Thomas E. Redding to Bruce M. Wilpon and William H. Stoddard.

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October 22, 1992 letter from William Stoddard and Bruce M. Wilpon to Thomas E. Redding. October 17, 1991 letter from William Stoddard and Bruce M. Wilpon to Thomas E. Redding.

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July 5, 1991 letter from Thomas E. Redding to William H. Stoddard and Bruce M. Wilpon. June 27, 1991 letter from Thomas E. Redding to William H. Stoddard. March 11, 1991 letter from William Stoddard and Bruce M. Wilpon to Babcock MacLean, cc: Thomas E. Redding. February 26, 1991 letter from Babcock MacLean to William H. Stoddard and Bruce Wilpon; cc: Thomas E. Redding. February 12, 1991 letter from Thomas E. Redding to Bruce Wilpon.

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February 11, 1991 letter from Bernard Goldstein to Linda Paine. January 31, 1991 letter from Bruce Wilpon to Thomas E. Redding. January 23, 1991 letter from Thomas E. Redding to William H. Stoddard with attached copy of January 14, 1991 letter from Madison Equipment Management Corp. To "Limited Partner." January 8, 1991 letter from Madison Equipment Management Corp. to "Investor." IRS Final Notice of Partnership Administrative Adjustment for General Information Associates for 1983, 1984, 1985, and 1986. December 30, 1992 settlement acceptance for Loubess, Inc.

Letter clarifying and stating terms of IRS settlement offer. IRS summary of settlement terms. Correspondence requesting copies of any settlement agreements previously entered into in the GIA case; request for additional information; summary of IRS settlement offer . Notice to partners re: IRS settlement offer.

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Proof of IRS proposed adjustments prior to settlement.

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Loubess, Inc. was the actual investor in GIA. The following taxpayer/plaintiffs are shareholders in Loubess, Inc.: Albert and Dorothy Liebovich Carl and Nelle Liebovich Gregory and Gail Liebovich Joe and Belle Liebovich Larry and Barbara Liebovich Samuel and Erna Liebovich. Loubess, Inc. was the actual investor in GIA. The following taxpayer/plaintiffs are shareholders in Loubess, Inc.: Albert and Dorothy Liebovich Carl and Nelle Liebovich Gregory and Gail Liebovich Joe and Belle Liebovich Larry and Barbara Liebovich Samuel and Erna Liebovich.

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Closing Agreement between Loubess, Inc. and IRS.

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December 30, 1992 settlement acceptance for Fenton and Eunice Gingerich. Closing Agreement between Fenton and Eunice Gingerich and IRS.

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IRS transcripts of account for Fenton and Eunice Gingerich for 1983, 1984, 1985 and 1986. Form 1040X Amended U.S. Individual Income Tax Return for 1983 for Fenton and Eunice Gingerich. Form 843 Claim for Refund and Request for Abatement for 1983 for Fenton and Eunich Gingerich. Form 1040X Amended U.S. Individual Income Tax Return for 1984 for Fenton and Eunice Gingerich. Form 843 Claim for Refund and Request for Abatement for 1984 for Fenton and Eunich Gingerich. Form 1040X Amended U.S. Individual Income Tax Return for 1985 for Fenton and Eunice Gingerich. Form 843 Claim for Refund and Request for Abatement for 1985 for Fenton and Eunich Gingerich. Form 1040X Amended U.S. Individual Income Tax Return for 1986 for Fenton and Eunice Gingerich. Form 843 Claim for Refund and Request for Abatement for 1986 for Fenton and Eunich Gingerich. October 23, 1996 IRS notice of disallowance of Fenton and Eunice Gingerichs' refund claims for 1983, 1984, 1985 and 1986. December 30, 1992 settlement acceptance for Seung C. Karl. Closing Agreement between Seung C. And Yung Ho Karl and IRS.

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April 5, 1993 letter from Thomas E. Redding to Bruce Wilpon re: proof of Seung C. Karl's cash investment in GIA. IRS transcripts of account for Seung C. And Yung Ho Karl for 1984 and 1986. Form 1040X Amended U.S. Individual Income Tax Return for 1984 for Seung C. And Yung Ho Karl. Form 843 Claim for Refund and Request for Abatement for 1984 for Seung C. And Yung Ho Karl. Form 1040X Amended U.S. Individual Income Tax Return for 1986 for Seung C. And Yung Ho Karl. Form 843 Claim for Refund and Request for Abatement for 1986 for Seung C. And Yung Ho Karl. October 23, 1996 IRS notice of disallowance of 1984 and 1986 refund claim for Seung C. And Yung Ho Karl. December 30, 1992 settlement acceptance for Choong H. and Joung S. Kim. April 5, 1993 letter from Thomas E. Redding to Bruce Wilpon re: proof of Choong H. and Joung S. Kims' cash investment in GIA. Closing Agreement between Choong H. and Joung S. Kim and IRS. IRS transcripts of account for Choong H. and Joung S. Kim for 1983, 1984 1985, and 1986. Form 1040X Amended U.S. Individual Income Tax Return for 1983 for Choong H. and Joung S. Kim.

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Form 843 Claim for Refund and Request for Abatement for 1983 for Choong H. and Joung S. Kim. Form 1040X Amended U.S. Individual Income Tax Return for 1984 for Choong H. and Joung S. Kim. Form 843 Claim for Refund and Request for Abatement for 1984 for Choong H. and Joung S. Kim. Form 1040X Amended U.S. Individual Income Tax Return for 1985 for Choong H. and Joung S. Kim. Form 843 Claim for Refund and Request for Abatement for 1985 for Choong H. and Joung S. Kim. Form 1040X Amended U.S. Individual Income Tax Return for 1986 for Choong H. and Joung S. Kim. Form 843 Claim for Refund and Request for Abatement for 1986 for Choong H. and Joung S. Kim. October 24, 1996 IRS notice of disallowance of refund claim for Choong H. and Joung S. Kim for 1983, 1984, 1985 and 1986. IRS transcripts of account for Albert and Dorothy Liebovich for 1983, 1984, 1985, and 1986. Form 1040X Amended U.S. Individual Income Tax Return for 1983 for Albert and Dorothy Liebovich. Form 843 Claim for Refund and Request for Abatement for 1983 for Albert and Dorothy Liebovich. Form 1040X Amended U.S. Individual Income Tax Return for 1984 for Albert and Dorothy Liebovich.

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Form 843 Claim for Refund and Request for Abatement for 1984 for Albert and Dorothy Liebovich. Form 1040X Amended U.S. Individual Income Tax Return for 1985 for Albert and Dorothy Liebovich. Form 843 Claim for Refund and Request for Abatement for 1985 for Albert and Dorothy Liebovich. August 8, 1996 IRS notice of disallowance for Albert and Dorothy Liebovich for 1983, 1984, and 1985. IRS transcripts of account for Carl V. and Nelle D. Liebovich for 1985 and 1986. Form 1040X Amended U.S. Individual Income Tax Return for 1985 for Carl V. and Nelle D. Liebovich. Form 843 Claim for Refund and Request for Abatement for 1985 for Carl V. and Nelle D. Liebovich. Form 1040X Amended U.S. Individual Income Tax Return for 1986 for Carl V. and Nelle D. Liebovich. Form 843 Claim for Refund and Request for Abatement for 1986 for Carl V. and Nelle D. Liebovich. July 11, 1996 IRS notice of disallowance of Carl V. and Nelle D. Liebovichs' refund claims for 1985 and 1986. IRS transcripts of account for Gregory A. and Gail Liebovich for 1983, 1984, 1985, and 1986. Form 1040X Amended U.S. Individual Income Tax Return for Gregory A. and Gail Liebovich for 1983.

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Form 843 Claim for Refund and Request for Abatement for Gregory A. and Gail Liebovich for 1983. Form 1040X Amended U.S. Individual Income Tax Return for Gregory A. and Gail Liebovich for 1984. Form 843 Claim for Refund and Request for Abatement for Gregory A. and Gail Liebovich for 1984. Form 1040X Amended U.S. Individual Income Tax Return for Gregory A. and Gail Liebovich for 1985. Form 843 Claim for Refund and Request for Abatement for Gregory A. and Gail Liebovich for 1985. Form 1040X Amended U.S. Individual Income Tax Return for Gregory A. and Gail Liebovich for 1986. Form 843 Claim for Refund and Request for Abatement for Gregory A. and Gail Liebovich for 1986. October 3, 1996 IRS notice of disallowance of refund claims for Gregory A. and Gail Liebovich for 1983, 1984, 1985, and 1986. IRS transcripts of account for Joe and Belle Liebovich for 1983, 1984, 1985 and 1986. Form 1040X Amended U.S. Individual Income Tax Return for Joe and Belle Liebovich for 1983. Form 843 Claim for Refund and Request for Abatement for Joe and Belle Liebovich for 1983. Form 1040X Amended U.S. Individual Income Tax Return for Joe and Belle Liebovich for 1984.

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Form 843 Claim for Refund and Request for Abatement for Joe and Belle Liebovich for 1984. Form 1040X Amended U.S. Individual Income Tax Return for Joe and Belle Liebovich for 1985. Form 843 Claim for Refund and Request for Abatement for Joe and Belle Liebovich for 1985. Form 1040X Amended U.S. Individual Income Tax Return for Joe and Belle Liebovich for 1986. Form 843 Claim for Refund and Request for Abatement for Joe and Belle Liebovich for 1986. October 3, 1996 IRS notice of disallowance for Joe and Belle Liebovich refund claims for 1983, 1984, 1985, and 1986 . IRS transcripts of account for Larry J. and Barbara J. Liebovich for 1983, 1984, 1985, and 1986. Form 1040X Amended U.S. Individual Income Tax Return for Larry J. and Barbara J. Liebovich for 1983. Form 843 Claim for Refund and Request for Abatement for Larry J. and Barbara J. Liebovich for 1983. Form 1040X Amended U.S. Individual Income Tax Return for Larry J. and Barbara J. Liebovich for 1984. Form 843 Claim for Refund and Request for Abatement for Larry J. and Barbara J. Liebovich for 1984. Form 1040X Amended U.S. Individual Income Tax Return for Larry J. and Barbara J. Liebovich for 1985.

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Form 843 Claim for Refund and Request for Abatement for Larry J. and Barbara J. Liebovich for 1985. Form 1040X Amended U.S. Individual Income Tax Return for Larry J. and Barbara J. Liebovich for 1986. Form 843 Claim for Refund and Request for Abatement for Larry J. and Barbara J. Liebovich for 1986. July 11, 1996 IRS notice of disallowance of Larry J. and Barbara J. Liebovich refund claims for 1983, 1984, 1985, and 1986. IRS transcripts of account for Samuel D. and Erna S. Liebovich for 1983, 1984, 1985, and 1986. Form 1040X Amended U.S. Individual Income Tax Return for Samuel D. and Erna S. Liebovich for 1983. Form 843 Claim for Refund and Request for Abatement for Samuel D. and Erna S. Liebovich for 1983. Form 1040X Amended U.S. Individual Income Tax Return for Samuel D. and Erna S. Liebovich for 1984. Form 843 Claim for Refund and Request for Abatement for Samuel D. and Erna S. Liebovich for 1984. Form 1040X Amended U.S. Individual Income Tax Return for Samuel D. and Erna S. Liebovich for 1985. Form 843 Claim for Refund and Request for Abatement for Samuel D. and Erna S. Liebovich for 1985. Form 1040X Amended U.S. Individual Income Tax Return for Samuel D. and Erna S. Liebovich for 1986.

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Form 843 Claim for Refund and Request for Abatement for Samuel D. and Erna S. Liebovich for 1986. October 3, 1996 IRS notice of disallowance of Samuel D. and Erna S. Liebovich refund claims for 1983, 1984, 1985, and 1986. November 13, 1992 letter to Bruce Wilpon from Eugene M. Rosol accepting the IRS settlement offer. Closing agreement between Eugene M. Rosol and Ritamae Rosol (deceased) and the IRS. IRS transcript of account for Eugene M. Rosol and Ritamae Rosol for 1983, 1984, 1985, and 1986. Form 1040X Amended U.S. Individual Income Tax Return for Eugene M. Rosol for 1983. Form 843 Claim for Refund and Request for Abatement for Eugene M. Rosol for 1983. Form 1040X Amended U.S. Individual Income Tax Return for Eugene M. Rosol for 1984. Form 843 Claim for Refund and Request for Abatement for Eugene M. Rosol for 1984. Form 1040X Amended U.S. Individual Income Tax Return for Eugene M. Rosol for 1985. Form 843 Claim for Refund and Request for Abatement for Eugene M. Rosol for 1985. Form 1040X Amended U.S. Individual Income Tax Return for Eugene M. Rosol for 1986. Mr. Rosol mailed his acceptance directly to Mr. Wilpon rather than returning the acceptance form to Mr. Redding for transmittal to Mr. Wilpon.

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Form 843 Claim for Refund and Request for Abatement for Eugene M. Rosol for 1986. Supplemental Form 1040X Amended U.S. Individual Income Tax Return for Eugene M. Rosol for 1983. Supplemental Form 843 Claim for Refund and Request for Abatement for Eugene M. Rosol for 1983. Supplemental Form 1040X Amended U.S. Individual Income Tax Return for Eugene M. Rosol for 1984. Supplemental Form 843 Claim for Refund and Request for Abatement for Eugene M. Rosol for 1984. Supplemental Form 1040X Amended U.S. Individual Income Tax Return for Eugene M. Rosol for 1985. Supplemental Form 843 Claim for Refund and Request for Abatement for Eugene M. Rosol for 1985. Supplemental Form 1040X Amended U.S. Individual Income Tax Return for Eugene M. Rosol for 1986. Supplemental Form 843 Claim for Refund and Request for Abatement for Eugene M. Rosol for 1986. January 7, 1998 IRS notice of disallowance for Eugene M. Rosol and Betty Rosols' refund claims for 1983, 1984, 1985, and 1986. December 30, 1992 settlement acceptance for Charles S. Scruggs. Closing agreement between Charles S. Scruggs and IRS. IRS transcripts of account for Charles S. Scruggs for 1983, 1984, 1985, and 1986.
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Form 1040X Amended U.S. Individual Income Tax Return for Charles S. Scruggs for 1983. Form 843 Claim for Refund and Request for Abatement for Charles S. Scruggs for 1983. Form 1040X Amended U.S. Individual Income Tax Return for Charles S. Scruggs for 1984. Form 843 Claim for Refund and Request for Abatement for Charles S. Scruggs for 1984. Form 1040X Amended U.S. Individual Income Tax Return for Charles S. Scruggs for 1985. Form 843 Claim for Refund and Request for Abatement for Charles S. Scruggs for 1985. Form 1040X Amended U.S. Individual Income Tax Return for Charles S. Scruggs for 1986. Form 843 Claim for Refund and Request for Abatement for Charles S. Scruggs for 1986. April 7, 1997 IRS notice of disallowance for Charles S. Scruggs for 1983, 1984, 1985, and 1986. December 30, 1992 settlement acceptance for Dae-Sob and Moon K. Yoon. April 5, 1993 letter transmitting proof of Dae-Sob and Moon K. Yoons' cash investment in GIA. Closing agreement between Dae-Sob and Moon K. Yoon and IRS. IRS transcripts of account for Dae-Sob and Moon K. Yoon for 1983, 1984, and 1985.
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Form 1040X Amended U.S. Individual Income Tax Return for Dae-Sob and Moon K. Yoon for 1983. Form 843 Claim for Refund and Request for Abatement for Dae-Sob and Moon K. Yoon for 1983. Form 1040X Amended U.S. Individual Income Tax Return for Dae-Sob and Moon K. Yoon for 1984. Form 843 Claim for Refund and Request for Abatement for Dae-Sob and Moon K. Yoon for 1984. Form 1040X Amended U.S. Individual Income Tax Return for Dae-Sob and Moon K. Yoon for 1985. Form 843 Claim for Refund and Request for Abatement for Dae-Sob and Moon K. Yoon for 1985. October 23, 1996 IRS notice of disallowance of Dae-Sob and Moon K. Yoons' refund claims for 1983, 1984, and 1985. Memorandum from District Counsel (Bruce M. Wilpon) to Chief, Appeals Office. Memorandum from District Counsel (Bruce M. Wilpon) to Chief, Appeals Office (G. Pinero). Transmittal of closing agreements for execution and removal of TEFRA linkages. Also, notice to process assessments by November 1, 1993. Transmittal of closing agreements for execution and removal of TEFRA linkages. Also, notice to process assessments by November 1, 1993 and to ignore paragraphs 4, 5, and 6 of the closing agreements. IRS transmittal of closing agreements to taxpayers' counsel. Wilpon's response to March 17, 1993 correspondence from Thomas E. Redding. See Exhibit 9.

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Letter from Bruce M. Wilpon to Thomas E. Redding. Letter from Bruce M. Wilpon to Thomas E. Redding.

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February 18, 1993Letter from Bruce M. Notice of the IRS' intent to file a motion to Wilpon to Thomas E. Redding. enter decision. Also, notice of IRS' refusal to accept settlement without closing agreements. Letter from Bruce M. Wilpon to Thomas E. Redding. IRS transmittal of closing agreements for Loubess, Inc. to taxpayers' counsel. Also, notice of IRS' refusal to accept settlement without closing agreements. Thomas E. Redding's response to April 9, 1993 correspondence from Wilpon. See Exhibit 158. Transmittal of Acceptance Letter for Review and Execution

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June 7, 1993 letter from Thomas E. Redding to Bruce Wilpon December 1, 1992 letter from Thomas E. Redding to Choong K. Kim United States Tax Court Docket Entries for Docket No. 18405-90, General Information Associates Partnership, Raymond & Irma Ziff, Partners Other Than the Tax Matters Partner v. Commissioner April 8, 1999 Deposition of Thomas E. Redding April 9, 1999 Deposition of Bruce Wilpon September 7, 1993 Order in United States Tax Court, Docket No. 1840590, General Information Associates Partnership, Raymond & Irma Ziff, Partners Other Than the Tax Matters Partner v. Commissioner Defendant's Reply to Plaintiff's Response to Defendant's Motion for Reconsideration filed in Principal Mutual Life Ins. Co. v. United States, Docket No. 486-87T in the United States Court of Federal Claims Joe Liebovich Responses to Defendant's Interrogatories Samuel Liebovich Responses to Defendant's Interrogatories
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Larry Liebovich Responses to Defendant's Interrogatories Albert Liebovich Responses to Defendant's Interrogatories Carl Liebovich Responses to Defendant's Interrogatories Gregory Liebovich Responses to Defendant's Interrogatories Choong H. Kim Responses to Defendant's Interrogatories Eugene Rosol Responses to Defendant's Interrogatories Letters Testamentary and Powers of Attorney for personal Representatives of Various Plaintiffs

Respectfully,

/s/ Teresa J. Womack Teresa J. Womack Redding & Associates, P.C. 2914 W. T.C. Jester Houston, Texas 77018 Telephone: (713) 965-9244 Telecopier: (713) 621-5227 ATTORNEY FOR PLAINTIFFS

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