Santa Clara Valley Housing Group, Inc. et al v. United States of America

Filing 77

STIPULATION AND ORDER RE-NOTICING CROSS-MOTIONS FOR SUMMARY JUDGMENT AND ESTABLISHING BRIEFING SCHEDULE re 76 , Set/Reset Deadlines as to 76 Stipulation, 71 MOTION for Summary Judgment, 66 MOTION for Summary Adjudication of Issues, 70 MOTION for Summary Judgment on Second Class of Stock Issue. Motion Hearing set for 6/10/2011 09:00 AM in Courtroom 3, 5th Floor, San Jose before Hon. Jeremy Fogel. Signed by Judge Jeremy Fogel on 4/13/11. (dlm, COURT STAFF) (Filed on 4/14/2011)

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CHARLES P. RETTIG, State Bar No. 97848
STEVEN TOSCHER, State Bar No. 91115
AVRAM SALKIN, State Bar No. 30412
EDWARD M. ROBBINS, JR., State Bar No. 82696
SHARYN M. FISK, State Bar No. 199898
Hochman Salkin Rettig Toscher & Perez, P.C.
9150 Wilshire Boulevard, Suite 300
Beverly Hills, CA 90212
Phone: [phone]
Fax: [phone]
E-Mail: [e-mail]
JOSEPH P. RUSSONIELLO
United States Attorney
THOMAS M. NEWMAN
Assistant United States Attorney
HENRY C. DARMSTADTER
JAMES E. WEAVER
ADAM D. STRAIT
Trial Attorneys, Tax Division
U.S. Department of Justice
P.O. Box 683, Ben Franklin Station
Washington, D.C. 20044-0683
Telephone: [phone]

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UNITED STATES DISTRICT COURT

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NORTHERN DISTRICT OF CALIFORNIA

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SANTA CLARA VALLEY HOUSING
GROUP, INC. and KRISTEN M. BOWES,
Plaintiffs,

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v.

STIPULATION TO RE-NOTICE
CROSS-MOTIONS FOR SUMMARY
JUDGMENT AND ESTABLISH
BRIEFING SCHEDULE FOLLOWING
REASSIGNMENT ORDER AND
------------------- ORDER
[PROPOSED]

UNITED STATES OF AMERICA
Honorable Judge Jeremy Fogel

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CASE NO. 08-cv-05097-JF

Defendant.

Case Management Conference (April 15,
2011 at 10:30 a.m.)

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Plaintiffs SANTA CLARA VALLEY HOUSING GROUP, INC. (“SCVHG”), and KRISTEN
M. BOWES (“Bowes”) (collectively referred to as “Plaintiffs”), and Defendant UNITED STATES
OF AMERICA (“United States”), by and through their attorneys, hereby stipulate as follows:

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STIPULATION TO RE-NOTICE CROSS MOTIONS

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1.

This is a federal income tax refund suit arising from the Plaintiffs’ implementation of a

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tax transaction developed by KPMG, LLP and known as the S-Corporation Charitable Contribution

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Strategy (“SC2”). Following the completion of extensive fact and expert discovery1, on February 14,

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2011, the parties filed Cross-Motions for Summary (or Partial Summary) Judgment. Both Plaintiffs filed

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separate Motions for Summary Judgment: SCVHG (Doc. # 70) and Bowes (Doc # 71). The United

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States filed a Motion for Summary Adjudication of Issues (Doc # 67).
2.

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On February 18, 2011, prior to the hearing on the Cross-Motions, the Honorable Judge

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Lucy Koh issued an Order of Recusal from this action that vacated all pending dates of motions, pretrial

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conferences and trial dates. See Order of Recusal (Doc. #73). On February 23, 2011, this action was

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reassigned to the Honorable Judge Jeremy Fogel for all further proceedings. See Reassignment Order

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(Doc. #74). In accordance with the Reassignment Order, the parties seek to re-notice the Cross-Motions

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and propose the following briefing schedule:

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Oppositions to Cross-Motions to be filed no later then April 22, 2011 (not to exceed
40 pages)2;

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Reply to Oppositions to Cross-Motions to be filed no later then May 13, 2011 (not
to exceed 20 pages);

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Cross-Motions to be heard on June 10, 2011 at 9:00 a.m. in Courtroom No. 3.
3.

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Prior to reassignment, on February 16, 2011, this action was referred to Magistrate Judge

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Howard R. Lloyd for an ADR settlement conference. The parties request that the matter be re-referred

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to Magistrate Judge Lloyd for purposes of holding a settlement conference.

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Excluding Plaintiffs’ Motions to Compel Third-Party Deponents relating to three fact
witnesses that were filed in the U.S. District Court for the Central District of California.

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The United States requests the additional length for its Opposition to the Bowes’ Motion
under Civ. L.R. 7-4(b) due to the fact-intensive nature of the SC2 tax strategy.

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STIPULATION TO RE-NOTICE CROSS MOTIONS
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Respectfully submitted this 11th day of April 2011.

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HOCHMAN, SALKIN, RETTIG, TOSCHER & PEREZ, P.C.
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By: /s/ Sharyn M. Fisk
CHARLES P. RETTIG
STEVEN TOSCHER
SHARYN M. FISK
Hochman, Salkin, Rettig, Toscher & Perez, P.C.
9150 Wilshire Boulevard, Suite 300
Beverly Hills, California 90212-3414
Telephone: [phone]
Facsimile: [phone]
[e-mail]

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Attorneys for SANTA CLARA VALLEY HOUSING GROUP, INC.
and KRISTEN M. BOWES

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UNITED STATES DEPARTMENT OF JUSTICE
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JOSEPH P. RUSSONIELLO
United States Attorney
THOMAS M. NEWMAN
Assistant United States Attorney

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By: /s/ Henry C. Darmstadter
HENRY C. DARMSTADTER
JAMES E. WEAVER
ADAM D. STRAIT
Trial Attorneys, Tax Division
U.S. Department of Justice
P.O. Box 683, Ben Franklin Station
Washington, D.C. 20044-0683
Telephone: [phone]
[e-mail]
[e-mail]
[e-mail]

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Attorneys for the UNITED STATES OF AMERICA
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PURSUANT TO STIPULATION, IT IS SO ORDERED.

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Dated this 13th of ______________, 2011 ____________________________________
__ day April
HON. JEREMY FOGEL
UNITED STATES DISTRICT JUDGE

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309 214 .1

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STIPULATION TO RE-NOTICE CROSS MOTIONS
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