United States' Motion to Exclude Expert Testimony of Plaintiffs'

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ETHAN YALEVitae, Page 2EDUCA TIONNew York University School ofLLM CandidateLawNew York, New York2001-2002Attended NYU Graduate Tax Program on a part-time basis; completed 12 creditstowards LLM degree-transitioned from student to full-time faculty prior tocompleting degree requirementsTulane Law SchoolJuris Doctor, summa cum laudeRank: First in classTulane Law Review, Managing EditorScholarships & Awards: Faculty Medal; Order ofA ward; James Cooke Johnson ScholarshipCornell UniversityBachelor o/Science, Concentration in FinanceNew Orleans, Louisiana1996-1999the Coif; Tulane Tax InstituteIthaca, New York1989-1993Scholarships, A wards, & Activities: NYS Regents Scholarship; Sphinx Head HonorSociety; Cornell JV Hockey, Captain; Cornell Hotel SocietyPUBLICATIONS AND WORKING PAPERSTaxing Cap and Trade Environmental Regulation, Journal of Legal Studies, VoL. 37(forthcoming 2008)Was Heinz's Two-Step Redemption a Sham?, Tax Notes (forthcoming 2007)Municipal Bonds Be Justified? Thoughts on the DavisTopside Briefs, Tax Notes (forthcoming 2007) (with Brian Galle)Can Discriminatory Taxation ofMunicipal Bonds and the Dormant Commerce Clause After United Haulers, 115 Tax Notes1037 (July 1 i, 2007) (with Brian Galle), reprinted in 44 State Tax Notes (June 18,2007)Deferred Compensation Revisited, 114 Tax Notes 939 (March 5, 2007) (with DanielHalperin), reprinted in New York University Review ofEmployee Benefits andExecutive Compensation (Alvin D. Lurie, ed.), Ch. 20, Vol. 2, 2007Reforming the Taxation of Deferred Compensation, 85 North Carolina Law Review 571(2007) (with Gregg Polsky)Reexamining Black & Decker's Contingent Liability Tax Shelter, 108 Tax Notes 223 (July 11,2005)When Are Capitalization Exceptions Justified?, 57 Tax Law Review 549 (2004)The Final INDOPCO Regulations, 105 Tax Notes 435 (Oct. 25, 2004) (special supplement)
ETHAN YALEVitae, Page 3PUBLICATIONS AND WORKING PAPERS (CONTINUED)Risk and The Tax Benefit of Deferred Compensation (working paper)The Cary Brown Theorem and the Income Taxation ofRisk: A Reappraisal (working paper)PRESENT A nONSMunicipal Bonds and the Dormant Commerce ClauseNational Association of Bond Lawyers, Annual Meeting (September 2007)Risk and The Tax Benefit of Deferred CompensationBoston University School of Law, Junior Tax Scholars Conference (June 2007)Georgetown University Law Center, Faculty Research Workshop (March 2007)Deferred Compensation RevisitedNew York University, Colloquium on Tax Policy and Public Finance (January 2008)Corporate Tax Shelters in the United StatesGeorgetown University Law Center, delivered to delegation of Japanese taxadministrators, practitioners, and academics (September 2007)Georgetown University Law Center, delivered to delegation from Yangzhou TaxInstitute, Yangzhou, China (September 2006)Taxing Cap & Trade Environmental RegulationInternal Revenue Service, Chief Counsel Lecture Series (April 2007)Georgetown University Law Center, Faculty Research Workshop (April 2006)University of Kansas School of Law, Faculty Workshop (February 2006)Reforming the Taxation ofNorthwestern University School ofin Taxation (January 2006)The Cary Brown Theorem and the Income Taxation ofDeferred CompensationLaw, Colloquium on Advanced TopicsRisk: A ReappraisalGeorgetown University Law Center, Faculty Research Workshop (April 2005)Stanford-Yale Junior Faculty Forum (May 2005)Recent Developments in Income Taxation AccountingNYU Wallace-Lyon National Tax Workshop (April 2004)
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UNITED STATES DISTRICT COURTEASTERN
Page 5 and 6:
of the transactions in order to com
Page 7 and 8: Expert ReportOfDavid A. WeisbachUni
Page 9 and 10: c.v. is attached as Exhibit A. I am
Page 11 and 12: The background for the rules allowi
Page 13 and 14: which provide a general defense aga
Page 15 and 16: 2000-44 transaction. Without expres
Page 17 and 18: for the potential tender offer of S
Page 19 and 20: In particular, it is my understandi
Page 21 and 22: taxpayer wil prevail on the merits
Page 23 and 24: APPENDIX - DOCUMENTS REVIEWEDDescri
Page 25 and 26: DAVID A. WEISBACHUniversity of Chic
Page 27 and 28: 143-151.Paretian Intergenerational
Page 29 and 30: APPENDIXList of Prior Expert Testim
Page 31 and 32: QUALIFICATIONSI am an Associate Pro
Page 33 and 34: dollar-US dollar exchange rate duri
Page 35 and 36: facili tate the pursuit of a tender
Page 37 and 38: Beal's and Montgomery's formation o
Page 39 and 40: "-"~-_._.~-,----_..__.._._.__._--_.
Page 41 and 42: LOAN PREMIUM VARIATIONThe loan prem
Page 43 and 44: premium variation, but the second a
Page 45 and 46: Beal and Thomas Montgomery stated t
Page 47 and 48: was planning to acquire. Sanding al
Page 49 and 50: irelationship cannot be eva~uated i
Page 51 and 52: To summarize, Notice 2000-44 descri
Page 53 and 54: IRS and Treasury sometimes refer to
Page 55 and 56: swaps in BPB (as opposed to within
Page 57: APPENDIX AETHAN YALECurriculum Vita
Page 61 and 62: APPENDIX BDescriptionBa tes NumerMa
Page 63 and 64: IRS Information Release IR 2004-64,
Page 65 and 66: PURPOSE OF REPORTThis rebuttal repo
Page 67 and 68: (BM Investments LLC, was subsequent
Page 69 and 70: espect to a potential tender offer
Page 71 and 72: premises if the "transaction" refer
Page 73 and 74: e a payoff of at least $552.5 milli
Page 75 and 76: WAS BEMONT FORMD FOR TAX REASONS? W
Page 77 and 78: (Montgomery Deposition at 516:25-51
Page 79 and 80: his case (by showing that admitting
Page 81 and 82: case. Another set of e-mail message
Page 83 and 84: made in Australian dollars, for the
Page 85 and 86: 3. failure to treat the short finan
Page 87 and 88: CONCLUSION OF REPORTThere are signi
Page 89 and 90: DescriptionDeposition of Margaret M
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United States' Motion to Exclude Expert Testimony of Plaintiffs'

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