Case 1:01-cv-00256-CFL
Document 83
Filed 04/02/2007
Page 1 of 1
IN THE UNITED STATES COURT OF FEDERAL CLAIMS ) ) ) ) ) ) ) ) ) ) ) ) ) )
MARRIOTT INTERNATIONAL RESORTS, L.P., MARRIOTT INTERNATIONAL JBS CORPORATION, Tax Matters Partner, Plaintiffs, v. THE UNITED STATES, Defendant.
Nos. 01-256T and 01-257T Judge Charles F. Lettow
NOTICE OF RECENT DECISION Plaintiffs hereby notify the Court of a recent decision which is relevant to the proceedings in this action. The decision (a copy attached hereto) in Cemco Investors, LLC v. United States, 04-C-8211 (N.D. Ill., March 27, 2007), addresses the issue of whether a contingent obligation is a "liability" within the meaning of section 752 of the Internal Revenue Code. Id. at 6-7. Respectfully submitted,
April 2, 2007
s/Robert L. Willmore Harold J. Heltzer (Attorney of Record) Robert L. Willmore Alex E. Sadler CROWELL & MORING LLP 1001 Pennsylvania Avenue, N.W. Washington, D.C. 20004 Tel: (202) 624-2915 Fax: (202) 628-5116 Counsel for Plaintiffs