Batchelor-Robjohns et al v. United States of America

Filing 70

ORDER granting 36 Motion for Summary Judgment; granting 21 Motion for Summary Judgment. Signed by Chief Judge Federico A. Moreno on 8/26/2013. (tkn)

UNI
TED STATES DI
STRJ COURT FOR THE
CT
SOU THERN D I
STRI OF FLORI A
CT
D
M i m iDi s on
a
vi i
C as Num be 1 20038- I - O REN O
e
r: 2C V M
AN N E BATCHELOR - OBJ
R
OHN S, AN I J
D
EL .
FERR AR ESIa FA TH ER PA TRI O ' EI
nd
CK N LL
asCo- r onalRe e e ai soft ESTATE
pe s
pr s nt tve
he
OF GEO RGE BA TCHELOR ,
Pl i tf ,
a n if
V S.

UN I
TED STA TES O F A M ERI ,
CA

Def nda .
e nt
/
O RD ER G R ANTI G PLA I TI S M O TI N FO R SU M M A R Y JUD G M EN T A S TO
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CO U NT I AN D G R AN TI G DEFEN D AN T ' M O TI N FO R SU M M AR Y JUD G M EN T
N
S
O
A S T O C O UN T III
TH I CA U SE c m e be or t Cour upon Pl i if s M oton f Sum m a y J m e on
S
a
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i or
r udg nt

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e t e und o he r ona nc
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opton a s t durng t s e ofG e ge Ba c l ' a a i busne s l t r i na A i Lea es I .
i s e s i he al
or
t he or s vi ton i s , n e nato l r s , nc

($AL',i 1
C ' n 999.I Cou 11t Esaes eksa a tona i ometxr t f t 2005tx
I )
n nt 1,he tt e n ddii l nc
a efmd or he
a
ye r a s r i t ti i en il d t a i om e t x de ton f s t l m e pa e st ti m ad i
a , s e tng ha t s tte o n nc
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y

Th Esae fld ismoin frs mmayj d me ta t Co n Io Au u t31 201
e tt i t t o u r u g n s o u t n g s , 2,
e
o
c ne dngt th d crn o rs u iaab r De e d n Un tdSae o Ame iafo c ne tn
o tn i ha te o ti e fe j dc t as fn a t ie tts f rc r m o tsi g

isrf n cam. S e i c ly teEsae ctst i Co r' 2 0 ga to s mmay j d me ti
t eu d li p ct al, h tt ie hs u ts 0 5 r n f u l u g n n
i
Unie atsv Bathel - johns( cheorn, 03- 64- Vtdst e . c orRob
Bat l No. 201 CI UNGAROBENAGES( t
Oc.

31 2 0 )a afna j d me to te me iso t es me c u e o a t n a te p e e tmatr
, 0 5 s i l u g n n h rt n h a a s f ci s h r s n te.
o
Be aus t sCou tfndsbot t tt pr s ntca ei ve t s m ec us ofa i n a Batheor
c e hi
r i
h ha he e e
s nvol s he n
a e cto s c l
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nd ha t nvol
am ha oul ve e aie n c l ,he
t a s he t t s

moinf rs mmayj d me t st Co n 1
to o u r u g n a o u t .
I c nrs,h g e n n fldis t nfr u r j d me a t Co n ll nOco e
n o ta tte ov r me tie tmoi o s mmay u g nt s o u tl o tb r
o
1 201 agui t t26U. C.j6424 pr ldest Esaefom t ngani metxde ton
6, 2, r ng ha
S.
g) ecu he tt r aki
nco a duci
f t s te
or he etl ment yme sa tripr vi l t k a e tt t de i nf rt pa e si 200
pa nt fe t e ousy oo n sa e ax ducto o he ym nt n 3.
Si t Cour fndst t s tl me pa e sa os fom labiii sc
nce he
t i hat he e te nt ym nt r e r i lte once ni t s eofI
r ng he al AL,
ata aci n f whih Bacheorr pore ac pia gan,heCour c l st tt Esa ec r
r ns to or c t l e td a t l i t
t onc ude ha he tt amot

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de iy n l bl duci nde
S.
( .
es t
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e
de to a i i t si t nc The Cour t r f egr nt t gove mm e ' m oton a t Count
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t he e or a s he
l nt s i s o
11.
1

1 FA CTU A L BA C K G R O U N D
.

A.Co n I( ro a l c meT xReu d
u t Pes n l n o a f n )
On Fe ua y 1 1
br r 0, 999,Geor e Bac l s d hi aviton busnes ,I t l e na i
g theor ol s a i
i s AL, o ntr tonal

Ai Le s sofP. ,nc. çALPR' f $502milon. I e ha f neal hal hi 1 soc
r ae
R.l (S
I
' or
)
li l n xc nge or ry f s AL t k,
l pai Bac oram os $235 m ilon i ca h a ma ke a es c ii .To c rt
AL d thel l t
li n s nd r t bl e urtes
ove he
1 Thea t fgu ewa $502,l81641.
cual i r s
,

r m ande oft soc I
e i r he t k, ALPR ofe e Bacheora oxi t l $l1 m ilon i c s e vae s
f r d t l ppr ma ey 8 li n a h qui lnt
anda pr m is y not f $1 m ilon.Addii l 1 a I
o s or e or 50 li
tonaly, AL nd ALPR ne it d a opton f
gota e n i or
Ba c o t buy ba k s
t helr o
c ome o t a s t ta f r e i t s e t r by r duci t baanc of
f he s es r nse r d n he al, he e e ng he l e

t $1 milo pr m is r not by ane i t prc f rea h as e t theboughtba k.Thes
he 50 li n o s o y e
gotaed ie o c s t ha
c
e

o ina s t icu e arr f, n ie , ndI So e s i itr s i t rej itv nu e .On
pt ses n ld d ica te gn s a AL' wn rhp nee tn h e on e tr s
o
Aprl1 1
i , 999,Bac l exe c s d hi o i t buybac t e a s t f ra a e a mtof
theor r ie s pton o
k hes s e s o n gr ed mot

$92, 865, husr duc ngt $1 milon not by t a ount I
556, t e i he 50 li
e hat m
. ALPR lt rc e t
a e aus d he
ba a e oft not t be pa d of i A ugus 2000. Bat hel s eque l de l r d hi i om e
l nc
he e o
i fn
t
c or ubs
nty c a e s nc

fom t s l asa c pia gan a pai t a opra ec t ganst x on t pr ee .
r he ae
a tl i nd d he ppr it apial i a
he oc ds
Asar s toft s l oft s opton a s s 1 is l r lz d a s t nta c t gan.
e ul he ae he e i s et, AL t ef eai e ubsa i l apial i
Afe a uns es f a tmptby I t s le isi om evi ac r y s p, f ndant
tr n ucc s ul te
AL o he tr t nc
a urenc wa De e
Unie St e s
td ats oughtt c lctI Sc por t i omet x oblga i fom Bathel unde a
o ole AL' or a e nc
a
i ton r
c or
r
t eor oftanse eela lt Howev ,Bacheordi on J y 29,2002. The gove nme
h y r f r i biiy.
er t l ed
ul
r nt

a or ngl fldal ui ( cheor. wiht sCour i J nuar 2003a i tPli ifEsae
cc di y ie aws t Bat l J t hi
)
tn a y
gans antf tt
ofGe geBacheorasBa c orss ce s i i e e tz
or
t l
t hel ' uc s or n ntr s.
To esa ih isc e, hego r me s ug t pr t tt val oft ta f roft
t bls t as t
ve n nt o ht o ove ha he ue he r nse
he
o i as e s c tt ed exc s c i r ton t tr nde e l i ol nt t e or as i ng
pton s t ons iut
es ons de a i ha e r d AL ns ve , her f e s gni

la lt t Ba c l ast ta f r oft eas e s l doi s t gove
i biiy o t heor he r nse ee hos s t . n ng o, he
nune as e t t t
nt s red ha
t r lval oft o i as e swa hi rt n t a
he ea ue he pton s t s ghe ha he mountt tBac orand I
ha thel
ALPR a e
gr ed
tP0n.
1

Theg v r me tfldasmia lws i( theo /)i No e e 2 0 a srigc mp rbl cams
o en n ie i lra ut Bac lr f n v mb r 0 4 setn o aa e li
a ns t Esae.TheCour sa t ca ei M a c 2005andt pa tesltrsi ae t dim is lwih
gai the tt
t tyed he s n r h
he ri ae tpultd o s s a t

p eu iei Ma 20 6atrteCo r ise i s lmayj d me t re i Bac eo 1
rj dc n y 0 fe h u tsu d t un r u g n od rn th lr .
s
-

3-

Durng t e ui ltga i t Cou tsr c a1 oft gove n e ' e rsf f iu e
i he ns ng ii ton, he
r tu k 1 he
r m nts xpe t or a lr
t c
o ompl wih t e tdic os e r quie e s Asar s t t gove nm e c d no pr
y t he xper s l ur e r m nt .
e ul, he
r nt oul t ove

isc s a dteCo r g a t ds mmayj d me ti fvo o t eEsaeo Oco e 31 20 5
t a e n h u t r ne u r u g n n a r f h tt n t b r , 0 .
Cons nty,he Cou tdi no a t lyr c t me isoft govem me ' c enton t t
eque l t
r d t c ua l ea h he rt he
nts ont i ha

Ba c l ha r ce v e es c i ai n fom t ta f roft opton a s s M or r
t heor d e i ed xc s onsder to r he r ns e
he i s et.
eove ,
t ugh t Cou tpe mitd t gover ntt tl a tonalc am sagans t Esaettoug
ho
he
r r te he
nme o ie ddii
li
i t he t t lr h
Aprl2004,he gove mne ne rdi s
i
t
r nt ve d o.
0nNove be 5,2004,t gove nme fl asa e
m r
he
r nt ied tt mentofc am i t Ba c l pr at
l i n he t he or ob e
ca ef un i pe s li om et oblga i ,i udi la lt arsng fom t 19 ta fr
s or pad r ona nc
ax i tons ncl ng ibiiy ii r he 99 r nse
oft opton a s t .l pa tc a ,t g er ntc ende a i di i Bat l 1 t t
he i s e s n riul r he ov nme ont d, s t d n cheor , hat he
o i as e si ve i t s eha ahi rm a ke va u t n Bathel a I
pton s t nvol d n he al d ghe r t l e ha
c or nd ALPR ha
d
a e d upon,husr s tng i a hi rpe s li om etx oblg i on t par ofBa c l r3
gr e
t e uli n ghe r ona nc
a
i aton
he t
t he o .

Th Esaeflda o j cint ti sae n o cam a dteg ven n te e fe fldan w
e tt ie n be t o h s ttme t f li n h o r me t h r a tr ie e
o
s t( c lr#J wih t sCour onDe mbe 1 200 Howe r t gove n ntfl t s
ui Batheo ) t hi
t
ce r 7, 4.
ve, he r me ied hi

cam b f r teItr a Re e u S r ie($ ' is e t sau o iyr q ie noieo
li e o e h n en l v n e e vc iRS' su d he ttt rl e ur d tc f
1 )
de i inc t t Esae. W he t 1 fnal di is isnotc ofde i e y on Aprl29,
fce y o he t t
n he RS i ly d s ue t ie
fcinc
i
200 t Esa eopt t pa t t x oblgai cai e A sar s t t gove n e a t
5, he t t ed o y he a
i ton l m d.
e ul, he
r m nt nd he

Esaefldasiu ainf rds s a wi u prj iei Bac eo 1Io J l 2 2 05
tt ie tp lto o imis l t t eudc n th lr I n uy 9, 0
ho
a knowldgi t f c t tt Esaehad pa dt c e t d t x la lt butr t i t rghtt
c
e ng he a t ha he tt
i he ont se a ibiiy
e aned he i o
a s r ar f nd c am a a lt tm e.
s e t e u l i t aer i

3 spe fcaly,t gove nme val Bac l ' a to perona i
cii l he
r nt ued theors ddiinal s l ncomet oblgai at$6, 5,
ax i ton
71 045,
i l ng i e es.
ncudi ntr t
-

4-

Th t eu dcam i n w tes b e to Co n 1o t eEsaesp e e t o litfld
a r f n li s o h u j c f u t f h tt' r s n c mpan ,ie
wih t sCour on J nua y 5,201 a trt l de e t Esa e' i talc am f rar f nd.On
t hi
t a r
2 fe he RS ni d he t t s nii l i o e u

Au u t31 2 2,h Esaefldamoi nfrs mmayj d me t o e d n t a ted crn o
g s , 01 t e tt ie
to o u r u g n c ntn i g h t h o tie f
r s u iaab r t eg v n me t r m c aln igisp ru t far f n i lg t ft Co r'
e j d c t as h o e z n fo h le gn t u s i o e u d n ih o he u ts
dec son i Batheor1 Thi Cour r e r d t tm o i t M a sr t J
ii n c l . s
t ef re ha ton o gitae udgeAlci M . a
i a Ot zo-

Re f ar por a r c me ton,whi s is on M a 1 201 I he r por
yes or e t nd e om ndai
ch he s ued
y 3, 3. n r e q
M a sr eJ
gitat udgeOtzo- ye r c
a Re s e omm e t tt Cou tde t Esa e' moton f s m ma y
nds ha he
r ny he tt s i or u
r

j d me ta t Co n 1
u g n s o u t.
B. Cou t 1 ( f n Pu s a tt J1 4 )
n I1 Reu d ru n o 3 1
Folowi t Fe ua y l 1 s eofBathe orsowne s p i e e ti I t I
l ng he br r 0, 999 al
c l '
r hi ntr s n AL o ALPR,
anumbe ofpa tesfld s tc le ngt ta a i
r
ri ie ui ha lngi he r ns cton.I pa tc a ,1 s ed t Esae o
n riul r AL u he t t n
Oct r1 2002 s ki t s asde t s l a afa e ta f r A wee l e , ALPR tld
obe 0,
ee ng o et i he a e s r udul nt r ns e .
k atr I
ie
ac am i t Esae' pr t pr e ng alo s eki da a sfom Ba c orsal ge y
l i n he t t s oba e oc edi s e ng m ge r
t hel ' le dl
fa e ts l ofhi owne s p i e es.
r udul n ae
s
r hi ntr t
l a ton,t Esa ei rtd t ongoi lws t t tha co menc prort
n ddii he t t nhe ie wo
ng a uis ha d m
ed i o
Ba c l ' de t bo h se mi fom Bathel ' i veme wih Ri h l e nato
t heors ah, t tm ng r
c ors nvol
nt t c ntr i nal

Ai ay Rih is l had fl d f Cha e 11ba upt i 1
nv s. c te f
ie or ptr
nkr cy n 996,f mi t Ri h Li dai
or ng he c qui tng
Tr s wih J sFelm a a t tusee On Augus 5,1
u t t nme
t n s he r t .
t 999,Rih,vi Fe t a fl d s ta ns
c a lm n, ie ui gai t

Ba c l , ae a ndi iss tt i l t Esa e f c am sa ii outofBa c ors
t heor lt r me ng t ui o ncude he t t , or l i rsng
t hel '
i ve twih Ri h.Spe ii aly,Rih al ge t tBa c l ri ere e wih Rih' a lt t
nvol men t c
c tc l c le d ha t he o nt f r d t c s biiy o

p o i fo aj i t e t ea re n bewe n ia I a de a e i s l- e ln ta wa
r ft r m o n v nur g e me t t e t nd AL n ng g d n efd aig h t s
d ti na t teitr sso b t Riha wel stej itv nu e Rihf rh ra sre a
erme t lo h ne et f o h c s la h on e tr . c u te se td

ca m a i t1 i I Sba u c pr ee ngs a wel asa cai i t Esa e' pr e
li gans AL n AL' nkr pt y oc di , s l
l m n he t t s obat
pr e di .
oc e ngs
I t s ond s t Li Ha ngtn,aRih s r de ,niit d c am sagans
n he ec
ui, nda ni o
c ha ehol r i ta e l i
i t
Bacheora 1 on M ar 9,1 f br a h ofc r cta t tousi e f e e wih a
t l nd AL
ch 999 or e c
onta nd ori ntrer nc t

c nr c.Ac o digt Harn tn, th l ra q ie h sitrs i Rih s b e tt ac v n n
o ta t c r n o rigo Bac eo c ur d i n ee t n c u j c o o e a t
t us hi bes e f t t s l Ri h. H a ng on a s t d t tBat hel l t rvi a e t scove nt
o e s t f ors o e l c
ni t s ere ha
c or a e ol t d hi
na

t t fna i la nt geofI
o he i nc a dva a
AL.
Thoug t r l va conduc i t et s t occ r d prort Ba c l ' 1 s l of
h he e e nt
t n hes wo uis ure i o t he ors 999 ae
hi i er ti I bot Rih a Ha ngt s d Ba c l a rt s l i an e f tt ç olow
s nt es n AL, h c nd ni on ue t he or he he ae n
for o s l
f
t m one ' P1' Res i Opp' t Def' M ot f Summ . 3.AsFelm a hi s l expli d,
he
y. .s p. n
'
n o .s
. or
J.
t n m e f a ne
Ri pu s d Ba c l rbe a e Sheval t tha b n i I who we f l wast prm a y
ch r ue t he o c us %
t
ue ha d ee n AL
et
he i r

p rywi e o o crs n i ii we e(ilta serdt Mr Bac eo . P1' Re p.oDe s
a t t c n mi epo sblt r sc rn fre o . th lr' .s s t f'
h
y
'
Sae n o Un ip tdFa t a d Sae n o Ad iin lRee a tF cs! 1 .Th s
ttme t f d s u e cs n ttme t f dto a lv n a t 8 u
Sblc us 1 di nothavea mone a Bac l rc vedt a s t ofI i c mecin
k e a e AL d
g
ny
y nd theor e ei he s es AL n or to
wih hi s eoft 1 soc s e Rih s
t s al he AL t k al, c oughtt m one t ti cli e i wa owe b l
he
y ha t am d t s
d y AL

fo teBac eo Esae' 1 .Asars l,t ed ma e ( c )s u h fo t eBac eo
r m h th l r tt . d
'
e ut Sh a g s Rih o g t r m h th lr
t
Esa ewer r lt d t i nott s me a , hedn a st tRih s
tt
e ea e o, f
he a
st
m ge ha c oughtfom I ' 1
r AL. d.
'
Fr 2002 t 2004, heEsae de i t s tl ea h oft pe ng cai sag ns i,
om
o
t
t t cded o ele c
he ndi l m
ai t t

s tlng wih Ha rng o f r$2m ilon i Oc obe 2002, t Felm a f $25 m ilon i
e ti
t ri t n o
li n t r
wih t n or
li n
De e be 2002,wih I
cm r
t ALPR f r$1 m ilon i Augus 2003,a wih l f r$1milon i
o 2 li n
t
nd t AL o
li n
M a c 2004. On Oct r29,2003,t Esa etld aFor 7 Fe r Esae Ta Ret n i
rh
obe
he tt ie
m 06 de al t t x ur n
whih i de t d fom t gr sesat t s tlm e amount fom t Ha ngt Felm a
c t duc e r he os t e he e te nt
s r he ni on, t n,
-

6-

a I
nd ALPR l uisasc am sa i tt e tt Not y, heEsae di notde tt
aws t
l i gans he sa e. abl t
tt d
duc he

s tl me a
e te nt mountfom t 1 s t lt cai ngt tt somi so wasdue t am it ke. I
r he AL ui, aer l mi ha hi
sin
o
sa
n
J y 20 t Es a e fna l m a t s t l m en pa en s i a lf s t , l tve y pa ng
ul 04, he t t i ly de he e te t ym t n l our uis colec i l yi

a
bout$ milon oft pr e fom t I s e.
41 li
he oc eds r he AL al
On Se e r 1 200 t Esaefld acl m f a i ome tx r f f t 2005 tx
pt mbe 4, 6, he t t ie
ai or n nc
a e und or he
a

ye r rquesi arf of$8. milonptru t 26U. C.j 1 lbasdont s tlme
a, e tng eund
3 li ls anto
S.
34 e
he ete nt
pa nt m a i alf rlws t. The1 de ed t tcai on J 3,201 a t Esa e
yme s de n 1 ou a uis
RS ni ha l m
une
0 nd he tt
now s kst r f i Coun llofispr s ntc pli .On Oc obe 16,201 t g r m e
ee he e und n
t l t e e om a nt
t r
2, he ove n nt

fldamoinf rs mmayj d me ta t Co n 11 ag igta 2 U. C. 6 2 g prcud s
ie
to o u r u g n s o u t 1, r un h t 6 S. j 4 4 ) e l e
t Esa efo t ng a i omet x de i f t s tlm e pay e ssncei ar dy t
he tt r m aki n nc
a ducton or he ete nt m nt i t lea ook
a e t t t x de ton f t pa nt i 2003. I a ton,t go nunen as e t t tt
n sae a duc i or he yme s n
n ddii he ve
t s rs ha he

Esaec n o stsyt eid pe d n d d cinrq ie n o 26U. C. 1 41 ThsCo r
tt n n t aif h n e n e t e u to e ur me t f
S. j 3 . i u t
r e r d t m oton t M agitae J e Ot z Rey aswe l Shei s d he r por a
ef re he i o
sr t udg a o- es
l.
s ue r e t nd

rc mme d to o Ma 1 , 01 u gn t Co r t ga t u r u g ntn fv ro te
e o n ain n y 3 2 3 r ig he u t o r n s mmayj d me i a o f h
g m m e on Count11
ove
nt
1.
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pr e c s i vec am sfom dif r nttx ye s Tha t da eoft ta a i f li t
es nt a e nvol l i r
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2000t x ye ri notma e i .Thi ca ef us son asngl ta a to t toc uredon a
a a s
t ral
s s oc e
i e r ns c i n ha c r
s ik dae. Thought ta a ton t l c l f l on difr ntt x ye r f I a
pecf t
he r ns c i ecmialy e l
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Bac or t ti onl be us t i t xa eye r we em e s e dif r nty. Thi doesnot
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s
c nget f c t tt tans ci oc ure o t s me c l nda da ef bot I a
ha
he a t ha he r a ton c r d n he a
a e r t or h AL nd
Ba c or M or
t hel .
eove ,a t Es a e no e t gove n entas e t c ai si Bat l If
r s he t t t d, he
rm
s red l m n che or or
I L' t x ye r e ng M a c 31 1 a M ar h 31 2000,t co rng Ba c or s 1
A S a a s ndi
r h , 999 nd
c ,
hus ve i
t hel ' 999

t xa ey ron bot e .
a bl ea
h nds
Fi ly, heCour fndst tt pr e cai c d ha be n r s d i Batheor1
na l t
t i ha he es nt l m oul ve e aie n c l .

Not t tndi 26U. C.j621 ( ' r titonont I Sa lt t ma a a s s t
wihsa ng
S.
3a)s esrci
he RS' biiy o ke n sesmen
untlni t da afe is nc ofa notc ofde i inc a numbe ofcr ui co t ha hel t t
i ne y ys tr s ua e
ie
fce y,
r ic t urs ve d ha
at x de i inc notc do notc e t at x oblga i butr t rs r esasar mi rofa
a fce y ie es
rae a
i ton
a he e v
e nde

pre si de .Se UniedSt e v Je l 61 F. 911 923( h Ci.201 ( di t tt
e xitng bt e t ats . wel, 4 3d , 8t r 0) hol ng ha he

d fn a tS o gye u tg )atxa s sme t t atx d fce c 'a dn tn t a 'h r c n
ee d n i n l q ae d a se s n wi a eiin y' n oi g h t t ee a
wr
h
t
beatxdeiincywihouta ase s nf';UniedSt e v.Elet527F. 38,40( Ci.
a fce
t
n s sme ) t ats lt,
3d
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2008)($ txdeii ynotc t r yr mi t txpa rofhi dut t pa atx de
f a fcenc ie meel e nds he a ye
A
s y o y a bt
ar dyduel ijdoesnotce t t la lt ''( i UniedSt esv.Voor e 658F. 71
lea
,t
rae hat ibiiy.' quotng t at
his,
2d 0,

71 (t Ci. 9 1(;V o his 6 8F.da 71 (A txd fce c e it fo ted t artr
4 9h r 1 8 ) o r e , 5 2 t 4 $ a e iin y x ss r m h ae eu n
9
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'
es tt ronalnc
a li gans theor a aer
t Es a e, am e i t e s e e whe t r t n wasf l d i 2000. Se Voor e ,658 F. a 71
he t t c
n o xit nc
n he e ur
ie n
e
hi s
2d t 4.
Thoug t 1 i f c neve i s d isno i ofde i e y f t r t n untlApr l2005,
h he RS n a t
r s ue t tce
fci nc or he e ur
i
i
not ng pr nt t gove nm e fom doi s e r i r I t t t g
hi
eve ed he
r nt r
ng o a le . n nzh, he over e ha ove t
nm nt d r wo

ye r bewe n t flng oft r ur i 2000 a t flngofBathel Ii J nua y2003t
a s t e he ii
he et n n
nd he ii
c or n a r
o
-

14-

pur uet ca m .l t tpe i wa note
s he li f ha rod s
noug t gove m e had a a to lf te
h, he
m nt
n ddii na oure n
mont afe t flngofBathel 1t a t ne c am t t c s
hs tr he i
c or o dd he w l i o he a e.Fort er a ons t
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Cour doe notag eewih t gove n ntsc en i t tt cli c d notha be n
t s
r
t he
r me ' ont ton ha he am oul
ve e
br hti Bat he or1
oug n c l .
Si t Esa eha e t bls d t tt pr s n ca e a Bathel 1i vet s m e
nce he t t s sa ihe ha he e e t s nd c or nvol he a

ca eofa ton,a wel a t f c t tt pe s na i omet x cli a ns Ba c l c d
us
c i s l s he a t ha he r o l nc
a am gai t t he or oul

h veb e b o g t nBac eo 1 teCo r c n l d sta r sj d c t b r teg ven n fo
a e n r u h i th lr ,h u t o cu e h t e u iaa as h o r me t r m
co e tngt Esa e' r s f ar u Cons ue l t Cour g a st Esa e sm o i
nt si he t t s eque t or ef nd.
eq nty,he
t r nt he t t ' ton

f rs mmayj d me t st Co n 1
o u r u g n a o ut.
B.Co n 11( f n Pu s an t f 1 41
u t 1 Reu d r u to 3 )
Th g v r me t se t i i mo inf rs mma yj g n o Co n Il h tj6 2 g
e o e n n a s rs n t to o u r ud me t n u t I t a 4 ( )
s
ba st Esa efom s eki a s cond,o doubl de
r he tt r e ng e
r
e, dudi f t s tl ntpa nt .
on or he eteme
yme s
M or ove ,i c e t tt Esae ha no s tsi d t i pe ntdedudi r quieme of
e r t ont nds ha he t t s t aife he nde nde
on e r nt

j 1 41 Un e j1 41 û t p y ri e t ldt rle i i o ey a t tx a e i cu e a
3 . d r 3 ,$ u a e s ni e o eif f n n e r he a p y r n ld d n
a
t
ie a gr si om ea pa d tx on t ti ome,t n i as eque yea i c
tm s os nc
nd i a
ha nc
he n ubs nt r s ompel d t
le o

rtm teie ' Sefnv Uni dStts(nr Sefn , 49B. 7 4 7 8( . Fl. 0 6 .I
eu h tm. t e . t ae 1 e t e ) 3 R. 3 , 3 M D. a 2 0 ) n
' f
e
f
cli ng s r le ,t t xpa rbe r t bur n ofde
a mi uch ei f he a ye a s he de
monsr tng t t
ta i ha :

( )a ie wasi ude i g os i mef aprortxa eyea ( ye r)
1 n tm
ncl d n r s nco or i a bl r or as
be us ia ae t tt t pa rha anunr titdrg t s h ie ( a
ca e t ppe rd ha he u ye d
esrce iht o uc tm; 2)
de ton i alowa ef t t xa eye rbe us i wasesa ihed a trt
duc i s l bl or he a bl a ca e t
t bls
fe he

co eo s c p irtx bl y a ( ry as ta tetx a e di n t a ea
ls f u h ro a a e e r o e r) h t h a p y r d o h v n
un etitdrghtt s hie ort aporinofs h ie and()t nmountof
z srce i o uc tm o
to
uc tm; 3 he
s h d ton e ee $3,
uc educi xc ds 000.

26U. C.j 1 .Mor ve,çlqncej1 doe noti pe ntyceaeade ton,
S.
341
eo r ssi
341 s nde nde l r t duci a

-

15-

tx a e mu t ee t ldt ad d cinu d ra oh rp o iino tec d . St fn, 4 B.
a p y r s b ni e o e u to n e n te r v so f h o e' e e 3 9 R.
t
' f
a 738.
t

Des t t al nc ofr i unde j 1 ,j6424)g rlyprve sa esaefom
pie he lowa e elef r 341
g eneal e nt n tt r
cami boha e tt txde tonunde j2053o j205 a a i ometx de ucin fr
li ng t n sae a duci
r
r
4 nd n nc
a d to o
t smee ns See26U. C.j642( (k
he a xpe e.
S.
g) ç
Amount alowa eunde sci 2053o 205 asa
s l bl
r e ton
r 4
de toni co tngt txa eett ofade de s l notbeal dasadeduci (ra
duci n mpui he a bl sae
ce nt hal
lowe
ton o s
a ofs a ns t s lsprc ofpr t i deemi ngganorl s i c
n fet gai t he ae ie opery n tr ni i os) n omputngt txa e
i he a bl
i om e oft esa e orofa ot rpe s unl s t r i fl d, ihi t tm e a i t
nc
he t t
ny he r on, e s he e s ie w t n he i nd n he

ma rand f m pr s i d by t Sec e a y, saeme t tt a ount ha notbee
nne
or e crbe
he r t r a t t nt ha he m
s ve
n
al we asde tonsunde s c i 205 or2054 a a wai roft rghtt ha s h a
lo d
duc i
r e ton 3
nd
ve
he i o ve uc mount
s

al da a ytmea de tonsunde s di 2053or2054. (iai omitdl.
lowe t n i s duci
r e on
' cttons te )
'
Cons que l a esa enor l mus c e t de tt a
e nty, n tt
maly
t hoos o duc he mountfom t gr sesae f
r he os t t or
e t t t x pur e orfom t esae' gr si om ef i om et pum os s bu notbo h. Se
sae a
pos s r he t t s os nc
or nc
ax
e, t
t
e
ff
t

Ne rhels , he sa ut i caest ti S halno a ywih r pe tt deduc i
ve t e s t tt e ndi t ha t l l t ppl t es c o
s
tons

alowe unde pa t1 (eai t i omei r pec ofde de s. 1 (iai omit .As
l d
r r 1 rltng o nc
n es t ce ntl' d. ctton ted)
'
e a ne by t Tr as y Re a i
xpl i d
he e ur gul tons:

Seci 642()hasnoa i to t de tonsf txe ,i ers,busnes
ton g
pplcain o duci or a s nt et i s
e p n e , n oh rie a c u da ted t o d c d n 'de t s t tte
x e s s a d te tms c r e t h a e fa e e e ts ah o ha h y
aeal bl asade tonunde s ci 2053()3)f esaetxpur esa
r lowa e
duci
r e ton
a( or tt a pos s
cli a i tt e tt a ar as alowa eunde s ci 691b)as
ams gans he sae, nd e lo l bl
r e ton (
ded tonsi r pec ofadec den f i om et x pur e .
uci n es t
e t or nc
a
pos s

26C. R.j1. g)2( 3)(mphassad d)(iai omitd) l c rs,t ba on
F.
6424 - 201 e
i de cttons te . n onta t he r
doubl de tonse
e duci numeaedi j6424 doe a ydode tonsf i ee tbusnes
rt n
g) s ppl t duci or ntrs, i s
t
-

16-

e p n e , n oh ri msn a c u da ted t o h d c d n 'd at s ta te ae
x e s s a d te t ot c r e t h a e ft e e e e ts e h o h t h y r
e
a l w a e a de tons f e t t t x pur esonl asa i sr ton e ns unde s to
lo bl s duc i
or s a e a
pos
y
dm ni t a i xpe es
r ec i n

2053()2)' f (mphassa
a( . #. e
'
i dded)(iai omitd)
ctton te .
Se ton691b)is l pr des
ci
( tef ovi :
The a ountofa de ton s c fe i s c i n 1 1 1 4,21 or611
m
ny duc i pe ii d n e t o 62, 63, 6
2,

(eaigt d d cin f re p ns s itr s,a e , n d pein o c e i
r ltn o e u to s o x e e ,n ee ttx s a d e lto ) r rdt
s ciid i s ton27(eai t f ei tx ce t,i r pec ofade ede
pe fe n eci
r ltng o or gn a rdi) n es t
c nt
whih i notpr pe l a l bl t t de e ti r pec oft t bl pe i i
c s
o ry lowa e o he c den n es t he axa e rod n

whih f l t daeofhi de t o aprorpei s lbeal d...(q t
c als he t
s ah, r i rod, hal lowe
in he
c eofade ton s cii d i s ton 1 1 1 or21 a acr di
as
duc i pe fe n eci 62, 63, 64,
2 nd e t
s cii d i s ton 27,i t t xa e ye rw he pai ...t t es a e oft
pe fe n ec i
n he a bl a
n d
o he t t
he
de de .
ce nt

26U. C.j691b) TheTr s r Re ai f t rdei i duci i rs c ofa
S.
( .
ea uy gultons urhe fne d tons n epe t
de
dec de 'a t e( xpe e ,i er s,a t xe de c i i s c i 1 1 1 a 21 f
e nt' s hos i ns s nt e t nd a s s rbed n e tons 62, 63, 64, nd 2 or
e

whiht de ede ( aprorde ede )wa labl,whihweenotpr ryalwa easa
c he c nt or i c nt s i e c r
ope l lo bl
d ton i hi l ttxa eye rora prortxa eye r' 26C. R.j 1691b)1 a (mphass
educi n s as a bl a ny i a bl a .
'
F.
. ( -( ) e
i
a d)
dde .
Si t Esae ar ad cli e t s tlmen pa
nce he t t le y am d he e te t ymen sa de tonsfom t gr s
t s duc i r he os
es a e f esa e t x pur e i 2003,M a sr t J
t t or t t a
pos s n
gi ta e udge Ot zo- ye f us he r po ta
a Re s oc es r e r nd

r omme tonont a iai ofj642( ,uli eyfndi t tt pr sonba st
ec
ndai
he pplc ton
g) tmatl i ng ha he ovii r he
Esaefom ca mi t doubl deduc i Asa i ta m a tr t magita ec ude t t
tt r
li ng he
e
ton.
n niil te , he
sr t oncl s ha

t s tlme pa nt ar notded to i r s tofade e tunde j691b)be a e
he ete nt yme s e
ucins n epec
c den
r
( c us
Ba c l , t de ede ,w a notSla e ' ort pa e s a t tm e ofhi de t o a y tm e
t he or as he c nt s
si bl ' f he ym nt t he i
s ah r n i

pror Se i ( fni S duci i r pe tofadec de 'unde j691b)a t el xpe e ,
i . e d. dei ng ç tons n es c
de
e nt' r
( s hos ç ns s
e
itr ta txesdesrbe i s ci 1 1 1 a 21 f whiht de de ( apror
nees, nd a
ci d n e tons 62, 63, 64, nd 2 or c he ce nt or i

-

17-

d c d n ) sla l, ihwe en t r p ry alwa ea ad d to i h sls tx b ey a o
e e e t wa ibe whc r o p o e l l bl s e uci n n i a ta a l e r r
o
a prortxa eyea'(mpha i a dl.
ny i a bl r'e
ss dde )
To de e mi whehe Ba c orwa Clabl' f t pa e s t magita et nst 26
t r ne t r t hel
s ii e' or he ym nt, he
sr t ur o

U. C.j461h)a isde to ofwhe ala lt i ii ure ' Tha pr sonsaest t$i
S.
( nd t fniin
n ibiiy s snc r d.' t ovii tt ha tn
de e mi ngwhehe a a ounthasbe i uredwih r s c t a ie d i a t xa e
tr ni
t rn m
en nc r
t e pe t o ny t m urng ny a bl
yea , he al e n st ts l notbet ea ed asm e a ea le t n w he e onom i pe f m a e
rt
l ve t es ha l
r t
t ny r i r ha
n c
c r or nc

wihrs c t s hie o c r . 26U. C. 4 ( )1 .W h r ûhela ii o t tx y r
t epe t o uc tm c u s'
'
S. j 61h ( ) e e ' iblt f he a pa e
t
y
r quie apa ntt a t rpe s a ... rs so ofa t q ...e ono i pe f r nce
e r s yme o no he r on nd a ie ut ny or
c m c ro ma

o c r a t p y n st s hpes naema e' Se i.j46 ()2 ( .Ac o dn l, ic t e
c u s s he a me t o uc ro r d . e d
'
1h ( )C) c r igy sn e h
Esaedi no a lym a t s tlm e pa e suntl2004,t mag sr t c ude t t
tt d t dual ke he ete nt ym nt i
he
ita e oncl s ha
Ba c l hi s fne r i ur ed t sla lt a t tm e ofhi de t i 2002 ora a tm e pr o
t he or m el ve nc r hi i biiy t he i
s ah n
t ny i
ir

a rq ie b j6 1b .Th s a tepa me t aeno c v r db j6 1b ,h e e to t j
s e ur d y 9 ( ) u , s h y n s r t o e e y 9 ( )t e xc p in o
6 2 g d e n ta pya dt p o iinp o i t teEsaefo cami asc n d d cin
4 ( ) o s o p l n he r vso r hbi h tt r m li ng e o d e u to
s
f om isi
r t ncom e t x la lt f t s t l m e pa en s
a i biiy or he e te nt ym t .

I r ac ngt sd t r i ton,he mag sr t fndst tii biiy'doesnotmea t
n e hi hi e e m na i t
itae i ha t a lt '
l
n he

a c a o ac us o a to .Rah r s ep n st 2 C. R. 14 6 1Q( )i)B)whc d tn s
c nzl f a e f ci n te , h oit o 6 F. j .4 - ( 1(i(
ih ei e
fi biiy'a i udi t ny ie al wa easade ton,c t ore
ç a lt ' s ncl ng s t m lo bl
l
a
duc i os, xpens f Fede a i ome
e or
r l nc

txp r o e . 2 C. R. 14 6 1c( )i)B) F o t i r g lto , h c n ld sta
a u p s s' 6 F. j .4 - ()1(i( . r m h s e u ai n s e o cu e h t
'
ii lt ' rai t t a t pa
t abiiy'pe t ns o he cual ymen oft s tl me a oun sa oppos d t t i ta i of
l
t he e te nt m t s
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t s t fom whiht stlme sderve Themagitaeas de e byopeai ofj461h)
he uis r
c he ete nt i d.
srt lo nis
rton
(
t tt s tlm e pa m e swe ec i ntlabiii .l d,t m a sr t no est tt
ha he e te nt y nt r ontnge i ltes ndee he gitae t ha he
s tl m e s a i s i t s c e m a ne rha oc ur ed ha Ba c l lved.
e te nt t s ue n hi as
y ve ve c r
d t he or i

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1
8-

Fi ly,t ma sr t brel a es est gover ntsale na i co e i t tt
nal he gitae ity ddr s he
mne ' t r tve nt nton ha he

Esaefie t s tsyj1 ' i pe ntdeduci r quieme .Thought Esaecams
tt ald o aif 341s nde nde
ton e r nt
he tt li
t tt pa nt aei pe ntyde tbl a busne se ns sunde 26U. C.j 1 o a
ha he yme s r nde nde l duci e s i s xpe e
r
S.
62 r s
e nssfrt pr tonofi
xpe e o he oduci
ncomeunder26U. C.j21 t ma srt tndst tt
S.
2,he gitae i ha he
agume i moo ass hasar a deer nedt tt pa nt donotquaiyunderj691b)
r nt s t he
le dy t mi ha he yme s
lf
(

b o eaino j4 ( ) a dt rf r d n tflu e tee c p int j6 2 g .
y p rto f 61h , n heeo e o o al nd r h x e to o 4 ( )
Tho h t magita e' r po ta r omm e ton doe notadd e st is ,t Cou t
ug he
sr t s e r nd ec
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s
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r

n tsta t eg v mme t d i o l a g e i ismoinf rs mmayj d me t nda o a
oe h t h o e n a dt nal r u d n t t o u r u g n a t rl
i y
o
ag ntt tt Esaef ldt i ntf a a opraededuci pr sont tbohs tsi sj
rume ha he tt aie o de iy n ppr it
ton ovii ha t aite
1 41' i pe ntdeduci r rme andquaiisunde j691( ' e ptont j642( .
3 s nde nde
ton equie nt
lfe
r
b)s xce i o
g)
Bef r a e sngt c
o e ddr s i he omplxii soft i s sr ie i t r por a r omm e ton,t
e te
he s ue a s d n he e t nd ec
nda i he
Cour a c di y wihe t add e st spr i i r m at r
t c or ngl s s o r s hi elm na y te .

Asp e i u l sae l sic j 1 41d e n tid p n e tyce t ad d cin a
rv o sy ttd,s ln e 3 o s o n e e d n l rae e u to ,
g
tx a e mu t ee t ldt ad d cinu d ra oh rp o iino tec d . St fn, 49B.
a p y r s b ni e o e u to n e n t e r v so f h o e' e e 3 R.
t
' f
a 7 8 W h r , si t i c s , tx y re tt b t camsad d cinu e j 1 41a ds e
t 3 . ee a n h s a e a a pa e sae oh li
e u to nd r 3 n e ks
t a odteba o d u ed d cinsc n an di j6 2 g ,h ett mus a dto al ie tf
o v i h r n o bl e u t o tie n 4 ( ) te sae t d iin ly d n iy
o
oneoft de tonpr sonslse i j691( t tquai sa a e ptont j642( .
he duci ovii itd n
b) ha lfe s n xce i o
g)
Compa e26U. C.j6424)(s- ss eci s lnota ywihr s c t de tons
r
S.
g d-hi ubs ton hal
l
ppl t epe t o duci

alwe u d rp l 1 (eaigt ic mei r s e t fd c d n s.)wi i. 6 ( )(d n iyn
l d n e a4 1 rltn o n o n e p c o e e e tl' , t d j 91b ie tf ig
o
' h
c rande tonpr sonst tqualf unde ise e i t j642( ) l patculr t esae
e ti duci ovii ha
iy
r t xc pton o
g). n ri a ,he tt
mus cam ade tonunde çsci 1 1 1 4,21 o 611(eai t de tonsf
t li
duci
r çe ton 62, 63, 6 2, r
r ltng o duci or

e nss i ers,txe ,a de ei . 1 j691b) s ealo26C. R.j1. ( - ()
xpe e ,nt et a s nd pltonl' d.
'
( ;e s
F.
691b) 1a
-

1
9-

( eii gt e u to si rs e to ad c d n'a t o eç x n e ,n ee ta tx sd s rb d
d fn n ç d cin n e p c f e e e t s h s s pe s s itrs, nd a e e c ie
d
'
e
i s ci 1 2,1 1 4, 21 '.
n e tons 6 63, 6 and 25
)
A ssa e t Esaehe ecli st tt s tlm e pa m e sa ei pe nty
t t d, he t t r am ha he e te nt y nt r nde nde l

de tbl unde et j 1 orj21 Tot se t Esaefrtnotst tBac l woul
duci e r iher 62
2. hi nd,he tt is e ha theor d
ha ha a lga oblg ton t r t et I a isc e t sa exc sc i r ton r c ve
ve d e l i a i o esor o AL nd t r dior ny es onsde a i e ei d
fom t 1 s l ofhi i e e ti I i i ha bee dee ned t tt s er nde e I
r he 999 a e
s nt r s n AL f t d n tnni ha he al e r d AL
i ol nt TheEsa et r f em ant i t tt pa m e oft s tlm e swasa o di r
ns ve .
tt he e or i ans ha he y nt he e te nt
n r na y
a ne es a y busne se ns i c
nd c s r
i s xpe e n onne ton wih Ba c l ' busne sa i om e pr i
ci
t t he ors i s nd nc - oducng

a tviyasa i sor Sttdot r s çll stl nte ns r ae t cli algi
ci t n nvet . ae hewie,sthe eteme xpe es eltd o ams le ng
t t i obt ni t i om e f om t s l ofhi i e es si I L,M r Ba c l r c i d t
ha , n ai ng he nc
r he a e
s nt r t n A
. t he or e e ve oo

muc m o y a a s t .To r s vecli t r co rt en ie a
h ne nd s e s
e ol a ms o e ve he tr mounther eve t Esae
ec i d, he t t
pa d ba k r f
i c
e unde a por i ofhi i m e. Pl' Res i Opp' t Def' M ot f r Sum m .
d
ton
s nco ' .s p. n
'
n o
.s
.o
J.18.

Thegove nme howe ri it t tbe us Ba c l r td ac pialgan fom t
r nt
ve nsss ha ca e t heor epore
a t i r he

I ta a ton,heEsaec
AL rnsci t tt annoti tf a a o it de tonpr sone
deniy n pprprae duci ovii numeaedi j
rt n
691b)asa exc ptont j6 g)
(
n e i o 42( .Reg r ngt Esae' ctto ofj 1 t goverme
adi he tt s iain
62,he
n nt
ct t f me Fi Cic tshol ng i Ki el v Unie St e t t$apa
ies he or r hh r ui' di n mb l . td ats ha $ ymentm a by a
de
t xpa ri s ts a ton ofala lt a i i fom a ea le ta aci n,on whih t t xpa r
a ye n a if c i
ibiiy rsng r n ri r r ns to
c hat a ye
r td c pialgan, us beteaed a ac piall sa l a tt t a ountoft c t gan'
epore a t i m t r t s a t os t e s o he m
he apial i '

a no a aj1 busnes e ns trgadl soft txpa rsmotvaton frma ngt
nd t s 62 i s xpe e,se r es he a ye ' i i o ki he

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20-

pa me t' Ki el .Uni dS ae , 9 F. 2 , 05(t Ci. 9 4 . Sic teEsaemu t
y n . mb lv t t ts 4 0 2d 03 2 5h r 1 7 )5 n e h tt s
'
e
t rf etea t s tlme pa nt a ac t l srt rt nasaj 1 busne se ns ,
heeor r t he ete nt yme s s apialos ahe ha
62 i s xpe e

teg v mme t o cu e ta t Esaef i i isfrtatmp t s tsyj6 ( .
h o e n c n ld s h the tt al n t is te t o aif 91b)
s
Tumi t t Esae' atnmtvectto o j21 t govenme sr sest Elve h
ng o he tt s le i iain f 2,he
r nt te s he e nt

Cic i' po iint tS asamatro sauo yc n tu to i i wel et dt tj1 2()a d
ruts sto ha,t l
g
te f tt tr o sr cin,t s l stl ha 6 a n
e
21 a et be c nsde e i pa im ae i ' Sor elv. Comm ', F. 484, ( 1hCi.
2 r o
o i r d n r t ra.
' rl
r 882 2d
487 1 t r

1 9) Fo t sras çhersrci a q lfc tonsa ia et t de uci lt ofta
98 . r hi e on,é e titons nd uaiiai pplc bl o he d tbiiy rde
t
orbus ne sexpe e a e al o a i a e t e ns co r d by s d i 21 .' 1 a 488( i
i s
ns s r s pplc bl o xpe es ve e
e on 2 5 d. t
quotng

Joh e v Comm ', F. 11 11 (t Ci.1986) Fr t s t g m me a s rs
ns n .
r 794 2d 57, 62 6h r
). om hi,he ove nt s et
t tKi l' r ti ona ise lyt t Esae' ciainofj21
ha mbels esrdi pple qual o he tt s tto
2.
Ba edon t sCic tspr c nt t Cour c udesa we lt tt Esa ehasf ie t
s
hi r ui' e ede , he
t oncl
s l ha he t t
a ld o

i ntf as tbl de tonpr sont tstsisj691b)sexc ptont j642( .Tobegn,
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( ' e i o
g)
i
t Cour not t Esa e' i itnc t tt s tlm e pa nt i t sc eSa os outofM r
he
t es he tt s nsse e ha he ete nt yme s n hi as kr e
.
Ba c l r sbus nes a tvii s i s li hi 1 L a s t .' P1' Supplment lBr i Supp.
t he o '
i s c i te n e lng s A s e s ' .s
e
a .n
of

Summ . on Count 1a 118' e alo P1' Re p.i Opp' t De .sM ot f Sum m . J.18
J.
s nd 1 , e s .s s n
s
n o f'
. or

(d s tlme e ns r ae t camsalegi t t i obti ngt i omefom t s e
$
The ete nt xpe es eltd o li l ng ha,n ani he nc
r he al
ofhi i e es s i I L,M r Ba c orr ce ved t m uc m one a as e s' .Addiinal i i
s nt r t n A
. t hel e i
oo
h
y nd s t . '
)
to ly,t s
undipu e t tBa c l r de l e hi i m e f om t s l ofhi i e e ti I L asa c pia
s t d ha t he o c ar d s nco
r he a e
s nt r s n A
a tl

gan.Se Pl' Re p.i Op nt De .sM ot frSumm. .1 (% ca eM r Bacheorde aed
i e .s s n p' o f'
.o
J 9 d us . t l clr
Be
t si om ea ac pialgan, di notg tt kee i,hi Esa es d be a et e udet
hi nc
s a t i but d
e o p t s tt houl
bl o xcl he

SSe Bo n rv Ci o ih r Al.661F.d 1 0 ,1 0 ( lhci.1 81 (d piga bn ig
e ne
t fprc a 4 a,
y
2 2 6 2 7 1 t r 9 ) a o tn s idn
.

pr ce ntalde sonsoft f rFi Cic tCour ofAppeasha
e de l cii
he onne hh r ui
t
l ndeddownprort t cl eofbusne son
i o he os
i s

Se tmb r3 ,1 81.
pe e 0 9 )
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ga nhe r t ne andr c c a et t ...TheEsae i nots e ng a unf i r s t i s ht
i
eur d
e alult he ax.
tt s
e ki n a r e ul- t oug

t r f oft ca t ganst notor nayi ometx.) s ealoDe ofDanilJ Ferr i
he eund he pial i ax,
di r nc
a '' e s p.
',
e . raes
1 2-8( ci ngt stl ntpa me sasSeduci i c pialgan'.l tut t Esae
02: desrbi he eteme y nt t tons n a t i ' n r h,he tt
r
)
a s rst tt l oft s tl e ses a i hed t tM r Ba c l a he hi Es a e di not
s e t ha s l he e tem nt t bls
a
ha
. t he or nd nce s t t d

ha t rghtt ke p al t pr e ofhi s l oft l soc f whi hehadpr vi l
ve he i o e l he oc eds
s a e he AL t k or ch
e ousy
pa d ca t lga nst x.' Pl' Res i Opp' t D e .s M o .f Sum m . 20.
i pia i a ' .s p. n
n o f'
t or
J.

Si et pr e dsoft l s l c tt eda c pia gan,t Cour fndst tKi l
nc he oc e
he AL a e onsiut
a t l i he
t i ha mbel
pr cudeste tng t digor m e oft epr e dsvi t s tl me pa
el
r a i he s ge nt hos oc e
a he e te nt ymen sa a
t s

d udi ebusne se ns unde j 1 nKi l,het ye rpore ac pia g nfom
ed bl i s xpe e r 62.I mbelt axpa r e td a tl ai r
t s l ofoi a g l a e .Ki l,490 F. a 204.W hen i wasl trdic r t tt
he ae
l nd as e s s mbel
2d t
t
ae s ove ed ha he
w els on t l a e wer il ga l s a ed,a ba l t tha a s trt i e es i t l s s
l
he e s s e le ly l nt
rk ha d ec ziy nt r t n he ea e

t e t ne t t xpa rwih afa l ws t 1
hr a e d he a ye t r ud a ui. d.Thet xpa rt n s tl t s ta a tmpt d
a ye he eted he ui nd te e
t cai aded to f rt s tlm e pa e asa o di r a nec s ar busne se ns .
o lm
uci n o he ete nt ym nt n r na y nd e s y i s xpe e
1 I doi s t t xpa ra guedt tt s tlm e wasmadet pr t c hi busnes
d. n ng o, he a ye r
ha he e te nt
o oe t s i s

rpuain Se i.Hod n t a titi teo ii a dc aa tro tecam a ans t etx a e
e tto . e d li g h td l s h rgn n h rce f h li g i t h a p y r
l
t tco r st c r cerzai ofs tl nte ns f f de a t x pur es't Fit
ha ntol he ha a t i ton e teme xpe es or e r l a
pos ,' he fh
Ci c tc ude t t$a pa e m a by a t xpa i s ts a i ofa la lt ars ng f o a
r ui oncl d ha t ym nt de
a yer n a i f cton
i biiy i i r m n
e le t a a ton,on whi h t tt xpa rr por e c pia g n, us be tea e a a c piall s
ari r r ns c i
c ha a ye e t d a t l ai m t r t d s a t os
a l as t t a ountoft c pia ga n,r a dl s oft t ye ' m otva i f m aki t
t e t o he m
he a t l i eg r e s he axpa r s
i ton or
ng he
pa e .'I a 20
ym nt' d t 4-05. The c t ar s tdi alow e t t ye ' r ques e bus ne s
our as e ul s l d he axpa r s e
td i s
e ns ded to See i a 205.
xpe e uc i n.
d t

Li t t xpa ri Ki l,Ba c l rr pore t i
ke he a ye n mbe l t he o e td he ncomeoft l s easa c pia
he AL al
a tl
-

22-

gan a pai ac pialganst x on t pr e .Ast Esa econc des t s tlm e
i nd d a t i a
he oce ds
he tt
e , he e te nt
pa e sw e e m a i s ts a ton ofla lte a i i f om t l L ta a i n. Se Pl'
ym nt r
de n a i f c i
i biii s rs ng r he A r ns cto
e .s
Re p.i Opp' t Def' M ot f Sum m . 18,Pl' Suppl e a Br i Supp.ofStm m . .on
s n
no
.s
. or
J. . .s
em nt l . n
l
J

Co sIa I18.Thoug t Esae i now a tm ptngt de tt epa e sasor na y
unt nd l
h he t t s
te i o duc hos ym nt
di r
a ne es a ybusne se ns , mb lba ss h ade ton.Se Ki l,490 F. a 205.
nd c s r
i s xpe es Ki el r uc
duc i
e mbe l
2d t

l tad,hepa t ma onl beteaeda ac pia l s ane ns t ti notcovee byj
nse t ymens y y r t s a tl os , xpe e ha s
rd
691( .
b)

I a dto ,h g ve n c re tyo s r e t a ti Cic i itr esj1 2a d j21
n d iin te o mme t o rcl b ev s h t h s r ut neprt 6 n
2
i pa ima e i . eSor el 882 F. a 487. He e, ndi pr c nti t sCic tha a s
n r t ra Se
r l,
2d t
nc bi ng e ede n hi r ui s lo

a idt i i n oft cam't tt acli f aj21 ded tont taos fom an
pple he t gi he li 'es o am or
or
2 uci ha r e r

u d ryngc ptl an.Se Esat o a ev Co ', 9F.d 1 ( t Ci.1 7 ) I Esae
n eli a ia g i e t e fMe d . mm r 48 2 61 5h r 9 4 . n tt

o a e t etx a eshrdalw 511t a ss te i p run a ttu tcamsa an ta
fMe d ,h a p y r ie a 7 o sit h m n u s ig n i s li g is
4
r
c por ton t tt y ha deatwih. Se i a 1 2.W he t lws tr s t d i a s tl nt
or a i ha he d l t
e d. t 6
n he a ui e ule n e teme ,
t t xpa r r poredt i omeasa c pia gan.1 a 1 Neve t es ,t t xpa r
he a ye s e t he nc
a t l i d. t 63.
rhel s he a ye s
a t m pt d t de
te e o ductt rl lf esas oc a e wih t s ta pa en s f t pr
hei ega e
s i t d t he ui s ym t or he oducton of
i

i omeunde j21 Se i Appl ngt ço i noft cai 't tt f me Fit Cicui
nc
r 2. e d
yi he trgi he l m' es,he or r fh r t
c l
oncudedt tt l ga f swe ee ns t be ofs ta i tt ca t lg n r eved i t
ha he e l ee r xpe es o
f e ga ns he pia ai ec i n he

stlme rt rt nasaj21 ded ton.Se jfa 1 Fr t s t Co tmus lke s
ete nt ahe ha
2 uci
e t t 66. om hi,he ur t i wie
c l baedonisa
oncude s
t bovea l i i rltont j1 t tt Esae' cam f ade ton
nayss n eai o 62 ha he tt s li or duci
u rj21 alofis
nde
2 s al.
Si et Esaec nnotpoitt an a o it de tonpr sonc r byj691b)
nc he tt a
n o y pprprae duci ovii oveed
(,
t Cour tndst tt Esaec nnota d j642( ' ba ondoubl de tons Ac or ngl
he
ti ha he tt n
voi
g)s r
e duci . c di y,
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t Cour g an st gove m ne ' m oton a t Co 11
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Fort a ver as ,i i
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