United States' Motion to Exclude Expert Testimony of Plaintiffs'

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UNITED STATES DISTRICT COURTEASTERN DISTRICT OF TEXASSHERMAN DIVISIONBEMONT INVESTMENTS, LLC, byand through its Tax Matters Partner,andBPB INVESTMENTS, LC, by andthrough its Tax Matters Partner,vs.Plaintiffs,UNITED STATES OF AMERICA,Defendant.§§§§§§§§§§§§§§§Case Nos. 4:07-cv-00009-MHS-DDB;4:07-cv-00010-MHS-DDB(consolidated)Hon. Michael H. SchneiderHon. Don D. Bush, M.J.ORDERConsidering the United States’ Motion to Exclude Expert Testimony of Plaintiffs’ TaxLawyer “Experts” David Weisbach and Ethan Yale.IT IS ORDERED that the motion is GRANTED. Plaintiffs are prohibited fromintroducing the testimony or opinions of David Weisbach or Ethan Yale at trial.283589.1
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UNITED STATES DISTRICT COURTEASTERN
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of the transactions in order to com
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Expert ReportOfDavid A. WeisbachUni
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c.v. is attached as Exhibit A. I am
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The background for the rules allowi
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which provide a general defense aga
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2000-44 transaction. Without expres
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for the potential tender offer of S
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In particular, it is my understandi
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taxpayer wil prevail on the merits
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APPENDIX - DOCUMENTS REVIEWEDDescri
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DAVID A. WEISBACHUniversity of Chic
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143-151.Paretian Intergenerational
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APPENDIXList of Prior Expert Testim
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QUALIFICATIONSI am an Associate Pro
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dollar-US dollar exchange rate duri
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facili tate the pursuit of a tender
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Beal's and Montgomery's formation o
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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 and 58: APPENDIX AETHAN YALECurriculum Vita
Page 59 and 60: ETHAN YALEVitae, Page 3PUBLICATIONS
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
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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: DescriptionDeposition of Margaret M
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United States' Motion to Exclude Expert Testimony of Plaintiffs'

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