Shasta Strategic Investment Fund LLC et al v. United States of America
Filing
141
ORDER DENYING AS PREMATURE RESPONDENT'S MOTION TO EXCLUDE TESTIMONY OF STUART A. SMITH re (23 in 3:05-cv-03887-JW), (37 in 3:05-cv-02835-JW), (36 in 3:04-cv-04398-JW), (46 in 3:04-cv-04309-JW), (80 in 3:05-cv-01123-JW), (37 in 3:04-cv-04964-JW), (136 in 3:04-cv-04264-JW) MOTION in Limine to Exclude the Expert Report and Testimony of Stuart Smith filed by United States of America. Signed by Chief Judge James Ware on August 7, 2012. (wsn, COURT STAFF) (Filed on 8/7/2012)
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IN THE UNITED STATES DISTRICT COURT
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FOR THE NORTHERN DISTRICT OF CALIFORNIA
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SAN FRANCISCO DIVISION
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Shasta Strategic Inv. Fund, et al.,
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NO. C 04-04264 JW
NO. C 05-01123 JW
NO. C 05-01996 JW
NO. C 05-02835 JW
NO. C 05-03887 JW
NO. C 04-04398 JW
NO. C 04-04309 JW
NO. C 04-04964 JW
Petitioners,
v.
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United States of America,
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Respondent.
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ORDER DENYING AS PREMATURE
RESPONDENT’S MOTION TO EXCLUDE
TESTIMONY OF STUART A. SMITH
Sixty-Three Strategic Inv. Funds, et al.,
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Petitioners,
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United States of America,
For the Northern District of California
United States District Court
v.
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Respondent.
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Sixty-Three Strategic Inv. Funds, et al.,
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Petitioners,
v.
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United States of America,
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Respondent.
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Twenty-Two Strategic Inv. Funds, et al.,
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Petitioners,
v.
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United States of America,
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Respondent.
/
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Twenty-Two Strategic Inv. Funds, et al.,
Petitioners,
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v.
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United States of America,
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Respondent.
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/
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Sanford Strategic Inv. Fund, et al.,
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Petitioners,
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v.
United States of America,
Respondent.
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/
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Belford Strategic Inv. Fund, et al.,
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Petitioners,
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v.
United States of America,
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Respondent.
Sill Strategic Inv. Fund, et al.,
For the Northern District of California
United States District Court
/
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Petitioners,
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v.
United States of America,
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Respondent.
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Presently before the Court is Respondent’s Motion to Exclude the Testimony of Stuart
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Smith.1 The government moves to exclude Mr. Smith’s testimony on the grounds that (1) his
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opinions relate only to partner level defenses, which are outside of the Court’s jurisdiction; and (2)
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his testimony consists of legal analysis and legal conclusions regarding the reasonableness of
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Petitioners’ actions, and thus impermissibly invade the province of the Court. (Motion at 2.)
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Petitioner responds that Mr. Smith’s opinions regarding the quality of the tax-opinion letters
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(United States’ Motion Under Federal Rules of Evidence 401 and 702 to Exclude the
Expert Report and Testimony of Stuart Smith, hereafter, “Motion,” Docket Item No. 136 in C 044264; Docket Item No. 37 in C 05-2835; Docket Item No. 80 in C 05-1123; Docket Item No. 23 in C
05-3877; Docket Item No. 14 in C 05-1996; Docket Item No. 36 in C 04-4398; Docket Item No. 46
in C 04-04309; Docket Item No. 37 in C 04-4964.)
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received by Petitioners will assist the jury in determining whether Petitioners acted reasonably in
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entering the tax transactions at issue.2
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Upon review, because Respondent’s Motion is directed to the relevance, and not the
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reliability of Mr. Smith’s testimony under Daubert, the Court finds that Respondent’s Motion would
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be more properly heard as a motion in limine by the trial judge. Accordingly, in light of the Court’s
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pending retirement,3 the Court DENIES as premature Respondent’s Motion to Exclude. Respondent
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may re-notice its Motion upon reassignment to a new judge at the appropriate time.
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Dated: August 7, 2012
JAMES WARE
United States District Chief Judge
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For the Northern District of California
United States District Court
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(Petitioners’ Opposition to Respondent’s Motion to Exclude the Expert Report and
Testimony of Stuart A. Smith, Docket Item No. 41.)
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On April 28, 2012, Chief Judge Ware announced that he plans to “retire in August 2012 as
the terms of his current law clerks come to an end.” See Chief Judge Ware Announces Transition,
available at http://www.cand.uscourts.gov/news/82.
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THIS IS TO CERTIFY THAT COPIES OF THIS ORDER HAVE BEEN DELIVERED TO:
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Adair Ford Boroughs adair.f.boroughs@usdoj.gov
David A. York david.york@lw.com
Margaret Tough margaret.tough@lw.com
Steven Mark Bauer steve.bauer@lw.com
Stuart David Gibson Stuart.D.Gibson@usdoj.gov
Thomas Moore tom.moore@usdoj.gov
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Dated: August 7, 2012
Richard W. Wieking, Clerk
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By:
For the Northern District of California
United States District Court
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/s/ JW Chambers
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William Noble
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Courtroom Deputy
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