Free Motion to Amend/Correct - District Court of Federal Claims - federal

Case 1:95-cv-00524-GWM

Document 444

Filed 11/27/2007

Page 1 of 3

IN THE UNITED STATES COURT OF FEDERAL CLAIMS HOMER J. HOLLAND, STEVEN BANGERT, co-executor of the ESTATE OF HOWARD R. ROSS, AND FIRST BANK Plaintiffs, v. THE UNITED STATES OF AMERICA, Defendant. ) ) ) ) ) ) ) ) ) ) ) ) )

No. 95-524 C (Judge G. Miller)

PLAINTIFFS' CORRECTED EXHIBIT LIST AND MOTION FOR LEAVE TO CORRECT PLAINTIFFS' SUMMARY EXHIBIT 1171 Plaintiffs respectfully submit this corrected exhibit list, reflecting the removal and addition of certain Plaintiffs' exhibits, and revisions to the dates, bates page number ranges and descriptions of certain Plaintiffs' exhibits as agreed upon by the parties. In addition, Plaintiffs seek the Court's leave to make certain minor, nonsubstantive corrections to PX 1171, Plaintiffs' summary exhibit presenting the calculated totals of income generated by SAFSB for the years 1992-2004 as recorded in the tax returns filed by Western Capital Holdings, Inc. and Western Capital Holdings Liquidating Trust. The corrections, demonstrated by a red-lined version of the exhibit attached hereto (see Exhibit 1), simply add PX exhibit references for the source documents underlying the summary, provide full bates page number ranges for each of the tax returns relied upon for the summary, and clarify certain of the citations provided in support of the summary. These corrections do not change any of the calculations presented in the summary, and simply clarify but do not change any of the citations to the source material underlying the summary. Plaintiffs requested Defendant's consent to

Case 1:95-cv-00524-GWM

Document 444

Filed 11/27/2007

Page 2 of 3

these minor corrections but were told that Defendant needed to confer with its consulting experts before agreeing to the changes.

Respectfully submitted, /s/ David B. Bergman David B. Bergman ARNOLD & PORTER, LLP 555 Twelfth Street, N.W. Washington, D.C. 20004-1206 (202) 942-5000 (tel.) (202) 942-5999 (fax) Counsel for plaintiffs Holland and Ross and First Bank.

Of Counsel: Melvin C. Garbow Howard N. Cayne Michael A. Johnson Joshua P. Wilson ARNOLD & PORTER, LLP 555 Twelfth Street, N.W. Washington, D.C. 20004-1206 Co-counsel for First Bank: Donald J. Gunn, Jr., Esq. Sharon R. Wice, Esq. Gunn and Gunn First Bank Building Creve Coeur 11901 Olive Blvd., Suite 312 P.O. Box 419002 St. Louis, Missouri 63141 (314) 432-4550 (tel.) (314) 432-4489 (fax)

Dated:

November 27, 2007

-2-

Case 1:95-cv-00524-GWM

Document 444

Filed 11/27/2007

Page 3 of 3

CERTIFICATE OF SERVICE I certify that on this 27th day of November 2007, I caused the foregoing PLAINTIFFS' CORRECTED EXHIBIT LIST AND MOTION FOR LEAVE TO CORRECT PLAINTIFFS' SUMMARY EXHIBIT 1171 to be filed electronically. I understand that notice of this filing will be sent to all parties by operation of the Court's electronic filing system.

Dated: November 27, 2007

/s/ Joshua P. Wilson Joshua P. Wilson

Case 1:95-cv-00524-GWM

Document 444-2

Filed 11/27/2007

Page 1 of 50

Case 1:95-cv-00524-GWM

Document 444-2

Filed 11/27/2007

Page 2 of 50

Case 1:95-cv-00524-GWM

Document 444-2

Filed 11/27/2007

Page 3 of 50

Case 1:95-cv-00524-GWM

Document 444-2

Filed 11/27/2007

Page 4 of 50

Case 1:95-cv-00524-GWM

Document 444-2

Filed 11/27/2007

Page 5 of 50

Case 1:95-cv-00524-GWM

Document 444-2

Filed 11/27/2007

Page 6 of 50

Case 1:95-cv-00524-GWM

Document 444-2

Filed 11/27/2007

Page 7 of 50

Case 1:95-cv-00524-GWM

Document 444-2

Filed 11/27/2007

Page 8 of 50

Case 1:95-cv-00524-GWM

Document 444-2

Filed 11/27/2007

Page 9 of 50

Case 1:95-cv-00524-GWM

Document 444-2

Filed 11/27/2007

Page 10 of 50

Case 1:95-cv-00524-GWM

Document 444-2

Filed 11/27/2007

Page 11 of 50

Case 1:95-cv-00524-GWM

Document 444-2

Filed 11/27/2007

Page 12 of 50

Case 1:95-cv-00524-GWM

Document 444-2

Filed 11/27/2007

Page 13 of 50

Case 1:95-cv-00524-GWM

Document 444-2

Filed 11/27/2007

Page 14 of 50

Case 1:95-cv-00524-GWM

Document 444-2

Filed 11/27/2007

Page 15 of 50

Case 1:95-cv-00524-GWM

Document 444-2

Filed 11/27/2007

Page 16 of 50

Case 1:95-cv-00524-GWM

Document 444-2

Filed 11/27/2007

Page 17 of 50

Case 1:95-cv-00524-GWM

Document 444-2

Filed 11/27/2007

Page 18 of 50

Case 1:95-cv-00524-GWM

Document 444-2

Filed 11/27/2007

Page 19 of 50

Case 1:95-cv-00524-GWM

Document 444-2

Filed 11/27/2007

Page 20 of 50

Case 1:95-cv-00524-GWM

Document 444-2

Filed 11/27/2007

Page 21 of 50

Case 1:95-cv-00524-GWM

Document 444-2

Filed 11/27/2007

Page 22 of 50

Case 1:95-cv-00524-GWM

Document 444-2

Filed 11/27/2007

Page 23 of 50

Case 1:95-cv-00524-GWM

Document 444-2

Filed 11/27/2007

Page 24 of 50

Case 1:95-cv-00524-GWM

Document 444-2

Filed 11/27/2007

Page 25 of 50

Case 1:95-cv-00524-GWM

Document 444-2

Filed 11/27/2007

Page 26 of 50

Case 1:95-cv-00524-GWM

Document 444-2

Filed 11/27/2007

Page 27 of 50

Case 1:95-cv-00524-GWM

Document 444-2

Filed 11/27/2007

Page 28 of 50

Case 1:95-cv-00524-GWM

Document 444-2

Filed 11/27/2007

Page 29 of 50

Case 1:95-cv-00524-GWM

Document 444-2

Filed 11/27/2007

Page 30 of 50

Case 1:95-cv-00524-GWM

Document 444-2

Filed 11/27/2007

Page 31 of 50

Case 1:95-cv-00524-GWM

Document 444-2

Filed 11/27/2007

Page 32 of 50

Case 1:95-cv-00524-GWM

Document 444-2

Filed 11/27/2007

Page 33 of 50

Case 1:95-cv-00524-GWM

Document 444-2

Filed 11/27/2007

Page 34 of 50

Case 1:95-cv-00524-GWM

Document 444-2

Filed 11/27/2007

Page 35 of 50

Case 1:95-cv-00524-GWM

Document 444-2

Filed 11/27/2007

Page 36 of 50

Case 1:95-cv-00524-GWM

Document 444-2

Filed 11/27/2007

Page 37 of 50

Case 1:95-cv-00524-GWM

Document 444-2

Filed 11/27/2007

Page 38 of 50

Case 1:95-cv-00524-GWM

Document 444-2

Filed 11/27/2007

Page 39 of 50

Case 1:95-cv-00524-GWM

Document 444-2

Filed 11/27/2007

Page 40 of 50

Case 1:95-cv-00524-GWM

Document 444-2

Filed 11/27/2007

Page 41 of 50

Case 1:95-cv-00524-GWM

Document 444-2

Filed 11/27/2007

Page 42 of 50

Case 1:95-cv-00524-GWM

Document 444-2

Filed 11/27/2007

Page 43 of 50

Case 1:95-cv-00524-GWM

Document 444-2

Filed 11/27/2007

Page 44 of 50

Case 1:95-cv-00524-GWM

Document 444-2

Filed 11/27/2007

Page 45 of 50

Case 1:95-cv-00524-GWM

Document 444-2

Filed 11/27/2007

Page 46 of 50

Case 1:95-cv-00524-GWM

Document 444-2

Filed 11/27/2007

Page 47 of 50

Case 1:95-cv-00524-GWM

Document 444-2

Filed 11/27/2007

Page 48 of 50

Case 1:95-cv-00524-GWM

Document 444-2

Filed 11/27/2007

Page 49 of 50

Case 1:95-cv-00524-GWM

Document 444-2

Filed 11/27/2007

Page 50 of 50

Case 1:95-cv-00524-GWM
YEAR 1992 INCOME ($632,056)

Document 444-3

Filed 11/27/2007

Page 1 of 4
NOTES

SAFSB ANNUAL PROFITS 1992-2004
SOURCE WCHI 1992 Tax Return Form 1120 [PX 769] HO-KPMG-005391005390-5437 at 005391 Line 30, Taxable Income For the period 1992-1999, the amount of SAFSB income or (loss) expressed for each year in the "Income" column is drawn from the tax returns for Western Capital Holdings, Inc. ("WCHI") as indicated in the accompanying "Source" column.

1993

$1,200,392

WCHI 1993 AmendedTax Return Form 1120X [PX 880] HO-KPMG-0000592800005929-5954 at 005928005930 Line 3, Taxable Income

1994

$3,623,189

WCHI 1994 Amended Tax Return Form 1120X [PX 1002] HO-KPMG-005902-5928005900-5927 at 005902 Line 3, Taxable Income

1995

$1,697,900

WCHI 1995 Amended Tax Return Form 1120X [PX 1008] HO-KPMG-005869-5899005870-5886 at 005871 Line 3, Taxable Income

1996

$21,531,269

WCHI 1996 Tax Return Form 1120X [PX 1067] H&R-B85-0001-0151 at 0001 Line 3, Taxable Income

PX 1171

Case 1:95-cv-00524-GWM

Document 444-3

Filed 11/27/2007

Page 2 of 4

YEAR 1997

INCOME $5,325,936

SOURCE WCHI 1997 Tax Return Form 1120S [PX 1086] H&R WCTX97 001-063 H&R WCTX97 002 Line 21, Ordinary Income [$4,877,869] H&R WCTX97 006 Line 30, Built-In Gains Tax [$448,262]

NOTES

1998

$5,361,220

WCHI 1998 Form 1120S [PX 1088] H&R WCTX98 001-068 H&R WCTX98 004 Line 1, Ordinary Income [$4,912,958] H&R WCTX98 006 Line 30, Built-In Gains Tax [$448,262]

1999 (WCHI)

$4,482, 025

WCHI Form 1120S [PX 641] H&R WCTX98 069-135 H&R WCTX98 070 Line 21, Ordinary Income [$1,361,693] H&R WCTX98 074 Line 30, Built-In Gains Tax [$448,262] H&R WCTX98 072 Line 5, Capital Gain [$2,672,070]

2

PX 1171

Case 1:95-cv-00524-GWM

Document 444-3

Filed 11/27/2007

Page 3 of 4

YEAR 1999 (WCLT)

INCOME $306,398

SOURCE WCHLT 1999 Form 1041 [PX 644] H&R WCTX99 001-043 H&R WCTX99 006 Interest Income [$333,291] H&R WCTX99 006 Capital Gains [$36,511] H&R WCTX99 006 Tax-Exempt Income [$9,123] less H&R WCTX99 006 Expenses [$72,527]

NOTES For the period 1999-2004, beginning with WCHI's conversion to a liquidating trust, the amount of SAFSB income expressed for each year in the "Income" column is drawn from the tax returns for Western Capital Liquidating Trust ("WCLT") as indicated in the accompanying "Source" column.

2000

$318,953

WCLT 2000 Form 1041 [PX 1094] H&R WCTX00 001-031 H&R WCTX00 031 Interest Income [$308,708] H&R WCTX00 031 Capital Gains [$38,241] H&R WCTX00 031 Tax-Exempt Income [$8,845] less H&R WCTX00 031 Expenses [$36,841]

2001

$491,217

WCLT 2001 Form 1041 [PX 1137] H&R WCTX01 001-028 H&R WCTX01 028 Interest Income [$237,835] Capital Gains [$281,526] Tax-Exempt Income [$6,393] less Expenses [$34,537] 3

PX 1171

Case 1:95-cv-00524-GWM
YEAR 2002 INCOME $247,317

Document 444-3

Filed 11/27/2007

Page 4 of 4
NOTES

SOURCE WCLT 2002 Form 1041 [PX 1140] H&R WCTX02 001-021 H&R WCTX02 020-21 Interest Income [$198,400] Capital Gains [$86,519] Tax-Exempt Income [$0] less Expenses [$37,302] - 602] - $29,724 plus $7,878

2003

$479,613

WCLT 2003 Form 1041 [PX 1144] H&R WCTX03 001-018 H&R WCTX03 017-18 Interest Income [$81,367] Capital Gains [$433,008] Tax-Exempt Income [$0] less Expenses [$34,762] - $29,210 plus $5,552

2004

$405,848

WCLT 2004 Form 1041 [PX 1148] H&R WCTX04 001 H&R WCTX04 018-19 Interest Income [$52,383] Capital Gains [$377,874] Tax-Exempt Income [$0] less Expenses [$24,409] - $18,381 plus $6,028 The total income generated by SAFSB in the period 1992-2004 expressed in the final row of the "Income" column is the sum of all SAFSB income reported in each of the WCHI and WCLT tax returns cited in the "Source" column.

TOTAL 1992-2004

$44,839,221

4

PX 1171