Free Trial Memo - District Court of Connecticut - Connecticut

Case 3:01-cv-01839-SRU

Document 51

Filed 07/14/2004

Page 1 of 2

3:01CV01839(SRU) 3:01CV01840(SRU) (JUDGE UNDERHILL) _____________________________________________________________________ _____________________________________________________________________

IN THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF CONNECTICUT ____________

TIFD III-E INC.,THE TAX MATTERS PARTNER OF CASTLE HARBOUR-I LIMITED-LIABILITY COMPANY, Plaintiff v. THE UNITED STATES, Defendant ____________ UNITED STATES' TRIAL BRIEF ____________

KEVIN J. O'CONNOR United States Attorney JOHN B. HUGHES Chief, Civil Division ROBERT J. HIGGINS BARRY E. REIFERSON Trial Attorneys Department of Justice Washington, D.C. 20044

_____________________________________________________________________ _____________________________________________________________________

Case 3:01-cv-01839-SRU

Document 51

Filed 07/14/2004

Page 2 of 2

CERTIFICATE OF SERVICE I certify that service of the foregoing United States' Trial Brief has, this 8th day of July 2004, been made on plaintiffs' counsel by mailing in a postage pre-paid envelope a copy thereof to the following addresses:

David J. Curtin, Esq. MCKEE NELSON LLP 1919 M Street, N.W., Suite 800 Washington, DC 20036 Anthony M. Fitzgerald CARMODY & TORRANCE LLP 195 Church Street P.O. Box 1950 New Haven, Connecticut 06509-1950 Suzanne C. Feese KING & SPALDING 191 Peachtree Street Atlanta, Georgia 30303-1763

___________________________________ U.S. Department of Justice Tax Division Court of Federal Claims Section Post Office Box 26 Ben Franklin Post Office Washington, D.C. 20044 (202) 307-6440