American Lecithin Company et al v. Rebmann

Filing 330

ORDER: Dkt. No. 325, Ex. C, p. 1. The discovery request was GRANTED in part and DENIED in part for the reasons stated more fully on the record and summarized below: Defendant's request to compel disclosure related to Plaintiffs' intercompan y transfer prices is GRANTED. Defendant's request to compel disclosure related to management and administrative fees and services is GRANTED. Plaintiffs did not oppose Defendants request for Plaintiffs' communications with Plaintiffs' accountants regarding tax returns during the relevant period. The Court did not need to make a ruling with respect to this request. Defendant's request to compel working papers and backups used to calculate Plaintiffs' tax obligations durin g the relevant period is GRANTED. Plaintiffs are directed to turn over any responsive documents in their possession related to the tax issues, including intercompany transfer prices and management fees and services as granted above. For the avoidance of doubt, the relevant period is tax years 2007-2010. Defendant's request to compel documents and communications concerning government audits of the Plaintiffs' and the other members of the Lipoid group is GRANTED in part. Defendant agreed to limit this request to government audits of Plaintiffs. Plaintiffs' counsel confirmed there were no audits of the two domestic Plaintiffs. If the two foreign Plaintiffs sold goods to the domestic Plaintiffs and there are any audits related to the tax issues raised in this case, including related to intercompany transfer prices and management fees and services, then Plaintiff must turn over those documents and communications. Defendant's request for documents related to his mother's will and his inheritance is DENIED. Parties are directed to order a copy of the transcript from today's conference and provide a copy to the Court. SO ORDERED. (Signed by Magistrate Judge Jennifer E Willis on 5/24/2023) (ama)

Case 1:12-cv-00929-VSB-JW Document 330 Filed 05/24/23 Page 1 of 3

UNITED STATES DISTRICT COURT
SOUTHERN DISTRICT OF NEW YORK
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AMERICAN LECITHIN CO., LIPOID GmbH,
LIPOID LLC, and PHOSPHOLIPID GmbH,
ORDER

Plaintiffs,

12-CV-929 (VSB) (JW)

-againstCARSTEN MATTHIAS REBMANN,
Defendant;
Counterclaim and
Third-Party Plaintiff,
-againstHERBERT REBMANN, LIPOID
GRUNDSTUECKS GmbH, LIPOID
VERWALTUNGS, GmbH, LIPOID AG, and
COMPLECTOR AG,

Third-Party
Defendants.
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JENNIFER E. WILLIS, United States Magistrate Judge:
On May 24, 2023, Plaintiffs and Defendant were heard on the discovery dispute
at Dkt. No. 325. The issues before the court were compelling disclosure related to (i)
Plaintiffs’ intercompany transfer prices, (ii) Plaintiffs’ management fees and services
with other members of the Lipoid group companies, (iii) Plaintiffs’ communications
with its accountants regarding Plaintiffs’ tax returns during the relevant period, (iv)
the working papers and backups used to calculate Plaintiffs’ tax obligations during
the relevant period, (v) documents and communications concerning government
audits of the Plaintiffs and the other members of the Lipoid group, and (vi) documents

Case 1:12-cv-00929-VSB-JW Document 330 Filed 05/24/23 Page 2 of 3
related to Defendant’s mother’s will and Defendant’s inheritance. Dkt. No. 325, Ex.
C, p. 1. The discovery request was GRANTED in part and DENIED in part for the
reasons stated more fully on the record and summarized below:
Defendant’s request to compel disclosure related to Plaintiffs’ intercompany
transfer prices is GRANTED.
Defendant’s request to compel disclosure related to management and
administrative fees and services is GRANTED.
Plaintiffs did not oppose Defendant’s request for Plaintiffs’ communications
with Plaintiffs’ accountants regarding tax returns during the relevant period. The
Court did not need to make a ruling with respect to this request.
Defendant’s request to compel working papers and backups used to calculate
Plaintiffs’ tax obligations during the relevant period is GRANTED. Plaintiffs are
directed to turn over any responsive documents in their possession related to the tax
issues, including intercompany transfer prices and management fees and services as
granted above. For the avoidance of doubt, the relevant period is tax years 20072010.
Defendant’s request to compel documents and communications concerning
government audits of the Plaintiffs’ and the other members of the Lipoid group is
GRANTED in part. Defendant agreed to limit this request to government audits of
Plaintiffs. Plaintiffs’ counsel confirmed there were no audits of the two domestic
Plaintiffs. If the two foreign Plaintiffs sold goods to the domestic Plaintiffs and there
are any audits related to the tax issues raised in this case, including related to
intercompany transfer prices and management fees and services, then Plaintiff must
turn over those documents and communications.
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Case 1:12-cv-00929-VSB-JW Document 330 Filed 05/24/23 Page 3 of 3
Defendant’s request for documents related to his mother’s will and his
inheritance is DENIED.
Parties are directed to order a copy of the transcript from today’s conference
and provide a copy to the Court.
SO ORDERED.
DATED:

New York, New York
May 24, 2023

______________________________
JENNIFER E. WILLIS
United States Magistrate Judge

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