Free Request for Judicial Notice - District Court of California - California

Case 5:07-cv-05069-JW

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Filed 02/06/2008

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D ECHERT LLP
ATTORNEYS AT LAW SAN FRANCISCO

NICOLLE L. JACOBY (admitted pro hac vice) [email protected] OLIVIER P. STRAUCH (admitted pro hac vice) [email protected] DECHERT LLP 30 Rockefeller Plaza New York, NY 10112-2200 Telephone: 212.698.3500 Facsimile: 212.698.3599 H. JOSEPH ESCHER III (No. 85551) [email protected] FRANCE JAFFE (No. 217471) [email protected] DECHERT LLP One Maritime Plaza Suite 2300 San Francisco, CA 94111-3513 Telephone: 415.262.4500 Facsimile: 415.262.4555 Attorneys for Defendants AIG MATCHED FUNDING CORP., AIG FINANCIAL SECURITIES CORP., AIG FINANCIAL PRODUCTS CORP., AMERICAN INTERNATIONAL GROUP, INC., and BANQUE AIG

UNITED STATES DISTRICT COURT NORTHERN DISTRICT OF CALIFORNIA SAN JOSE DIVISION

RICHARD T. THIERIOT, an individual, Plaintiff, v. AIG MATCHED FUNDING CORP., AIG FINANCIAL SECURITIES CORP., AIG FINANCIAL PRODUCTS CORP., AMERICAN INTERNATIONAL GROUP, INC., BANQUE AIG, and DOES ONE THROUGH THIRTY, inclusive, Defendants.

Case No. C-07-05069 JW RS Action Filed: October 2, 2007 REQUEST FOR JUDICIAL NOTICE IN SUPPORT OF DEFENDANTS' MOTION TO DISMISS AND STRIKE Date: Time: Dep't: Judge: April 7, 2008 9:00 a.m. Courtroom 8, 4th Floor Honorable James Ware

REQ. FOR JUD. NOT. ISO DEFENDANTS' MOT. TO DISMISS & STRIKE

C-07-05069 JW RS

Case 5:07-cv-05069-JW

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D ECHERT LLP
ATTORNEYS AT LAW SAN FRANCISCO

Defendants AIG Matched Funding Corp., AIG Financial Securities Corp., AIG Financial Products Corp., American International Group, Inc., and Banque AIG ("Defendants") hereby ask this Court to take judicial notice, pursuant to Federal Rule of Evidence 201, of the documents attached hereto as Exhibits 1 and 2. Judicial notice of matters of public record, such as other judicial proceedings and pleadings filed therein, is proper and does not convert this motion into one for summary judgment. See, e.g., Emrich v. Touche Ross & Co., 846 F.2d 1190, 1198 (9th Cir. 1988); Rothman v. Gregor, 220 F.3d 81, 92 (2d Cir. 2000). This Court may also properly take judicial notice of the allegations contained in Plaintiff's previously-filed Tax Court Action, including for purposes of analyzing the timing of notice for statute of limitations purposes. See., e.g., Taylor v. Philip Morris, Inc., No. C 03-0758MMC, 2003 U.S. Dist. LEXIS 18807, at *4 (N.D. Cal. Oct. 20, 2003). By this Request for Judicial Notice, and Defendants' memorandum in support of their Motion to Dismiss and Strike, these documents have been brought to the attention of this Court, and Plaintiff has been given ample opportunity to consider them. The documents of which Defendants seek judicial notice are as follows: 1. Exhibit 1, a true and correct copy of the Petition for Readjustment of Partnership

Items Under Code Section 6626, dated July 8, 2004 and filed in Parrott Enterprises, LLC, Angelica Thieriot, Tax Matters Partner, v. Commissioner, Docket No. 1930-04 (U.S. Tax Court), including the IRS Notice of Final Partnership Administrative Adjustment, dated April 13, 2004, annexed thereto as Exhibit A.

REQ. FOR JUD. NOT. ISO DEFENDANTS' MOT. TO DISMISS & STRIKE

C-07-05069 JW RS

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Case 5:07-cv-05069-JW

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D ECHERT LLP
ATTORNEYS AT LAW SAN FRANCISCO

2.

Exhibit 2, a true and correct copy of the Order of Judge Stephen J. Swift, dated

October 31, 2006, filed in Parrott Enterprises, LLC, Angelica Thieriot, Tax Matters Partner, v. Commissioner, Docket No. 1930-04 (U.S. Tax Court). Dated: February 6, 2008 Respectfully, NICOLLE L. JACOBY OLIVIER P. STRAUCH H. JOSEPH ESCHER III FRANCE JAFFE DECHERT LLP By: /S/ FRANCE JAFFE Attorneys for Defendants AIG MATCHED FUNDING CORP., AIG FINANCIAL SECURITIES CORP., AIG FINANCIAL PRODUCTS CORP., AMERICAN INTERNATIONAL GROUP, INC., and BANQUE AIG

REQ. FOR JUD. NOT. ISO DEFENDANTS' MOT. TO DISMISS & STRIKE

C-07-05069 JW RS

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