Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-cand-3_08-cv-05097/USCOURTS-cand-3_08-cv-05097-5/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 26:7422 IRS: Refund Excise Tax

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28 2d Stip. & Proposed Order

to Extend Discovery Period

JOSEPH P. RUSSONIELLO

United States Attorney

THOMAS M. NEWMAN

Assistant United States Attorney

HENRY C. DARMSTADTER

JAMES E. WEAVER

STEVEN P. JOHNSON

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: (202) 307-6481

Facsimile: (202) 307-0054

henry.c.darmstadter@usdoj.gov

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: 310/281-3200

Fax: 310/859-1430

E-Mail: sf@taxlitigator.com

UNITED STATES DISTRICT COURT

FOR THE NORTHERN DISTRICT OF CALIFORNIA

SANTA CLARA VALLEY HOUSING )

GROUP, INC. and KRISTEN M. )

BOWES, )

Plaintiffs, )

)

v. )

)

UNITED STATES OF AMERICA, )

)

Defendant. )

)

Case No. 08-cv-05097-JW

SECOND STIPULATION AND

[PROPOSED] ORDER TO EXTEND

THE DISCOVERY PERIOD AND

OTHER PRETRIAL DATES

Plaintiffs Santa Clara Valley Housing Group, Inc. (“SCVHG”) and Kristen M. Bowes

(collectively, “Plaintiffs”), and Defendant the United States of America (“United States”), by and

through their counsel, pursuant to Civil Local Rule 6-2, jointly stipulate that the discovery period

and other pretrial dates established by the Court in its Order to Extend the Discovery Period and

Other Pretrial Dates (docket entry # 27) should be extended for an additional two month period UNITED STATES DISTRICT COURT

NORTHERN DISTRICT OF CALIFORN

I

A

IT IS SO ORDERED

AS MODIFIED

Judge James Ware

5/10/2010

Case 3:08-cv-05097-WHA Document 30 Filed 05/10/10 Page 1 of 3
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28 2d Stip. & Proposed Order

to Extend Discovery Period -2-

in order to provide the parties with sufficient time to complete fact and expert discovery.

This income tax refund suit is the first SC2 tax transaction to be litigated in the Federal

District Court. As a significant case of first impression, this action requires substantial additional

fact discovery to prepare the matter for trial. In addition, both parties believe it is advisable to

conduct further fact discovery before the designation of expert witnesses. 

During the discovery period to date, the parties have exchanged (or received from third

parties) thousands of pages of documents. Since January 14, as described in more detail in the

accompanying declaration of Henry C. Darmstadter, the United States has taken numerous oral

depositions throughout the State of California as well as in Arizona, Illinois and Washington,

D.C. The United States has taken the depositions of four former employees of KPMG. The

United States has also taken the depositions of shareholders of SCVHG and several current and

former officers of SCS Development Corp, an entity related to SCVHG. The United States has

also recently completed the deposition of an appraiser who valued SCVHG’s non-voting stock in

connection with the subject transaction.

In the next several months, the United States anticipates taking numerous additional oral

depositions of other officers, agents and shareholders of SCVHG. The government also intends

to depose other current or former KPMG employees and other individuals and entities involved

in the subject transaction. The Plaintiffs have propounded extensive written discovery on the

government and have noticed a Rule 30(b)(6) deposition of the Internal Revenue Service. Both

parties intend to designate experts in this action and anticipate filing dispositive motions at the

close of discovery.

Therefore, the parties jointly stipulate and request that the Case Schedule should be

modified as follows:

Deadline to Designate Expert Witnesses: July 9, 2010

Preliminary Pretrial and Trial Conference

Statement and Proposed Pretrial Order due: July 23, 2010

Preliminary Pretrial Conference: August 2, 2010, 11:00 a.m.

Case 3:08-cv-05097-WHA Document 30 Filed 05/10/10 Page 2 of 3
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28 2d Stip. & Proposed Order

to Extend Discovery Period -3-

(Suggested date)

Close of Fact Discovery: September 3, 2010

Disclosure of Rebuttal Experts: September 9, 2010

Close of Expert Discovery: November 1, 2010

Deadline to file and serve Notice of Motion

to Exclude expert testimony or portion

thereof: November 10, 2010

Deadline to file dispositive motions: November 10, 2010

Deadline to file responses to dispositive motions: December 10, 2010

Deadline to file replies to responses to

dispositive motions: January 7, 2011

Last date for hearing dispositive motions: January 17, 2011

Respectfully submitted this 4th day of May, 2010.

JOSEPH P. RUSSONIELLO

United States Attorney

THOMAS M. NEWMAN

Assistant United States Attorney

 /s/ Adam Strait 

HENRY C. DARMSTADTER

JAMES E. WEAVER

STEVEN P. JOHNSON

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: (202) 307-6481

Facsimile: (202) 307-0054

henry.c.darmstadter@usdoj.gov

Attorneys for Defendant United States

HOCHMAN, SALKIN, RETTIG, TOSCHER

& PEREZ, P.C.

 /s/ Sharyn M. Fisk 

CHARLES P. RETTIG

STEVEN TOSCHER

AVRAM SALKIN

EDWARD M. ROBBINS, JR.

SHARYN M. FISK

Hochman, Salkin, Rettig, Toscher & Perez,

P.C.

9150 Wilshire Boulevard, Suite 300

Beverly Hills, California 90212-3414

Telephone: (310) 281-3200

Facsimile: (310) 859-1430

Rettig@taxlitigator.com

Toscher@taxlitigator.com

Salkin@taxlitigator.com

Robbins@taxlitigator.com

Fisk@taxlitigator.com

Attorneys for Plaintiffs Bowes and Santa Clara

Valley Housing Group

PURSUANT TO THE ABOVE STIPULATION, IT IS SO ORDERED.

Dated this ____ day of May, 2010. _________________________________

HON. JAMES WARE

UNITED STATES DISTRICT JUDGE

January 31, 2011 at 9:00 AM 10th

Case 3:08-cv-05097-WHA Document 30 Filed 05/10/10 Page 3 of 3