Free Response ( Non Motion ) - District Court of California - California

Case 3:O7—cv-02952-WHA Document 111 Filed O1/25{2§0vQE%RS Page 1 of 2
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Davis Wright Tremaine LLP
GWEN FANGER surre 800 TEL (415) 276-6500
DIRECT (415) 276-6567 505 Mowrcorvrrarrv srrzser FAX (415) 276-6599
gwe¤r‘¤¤ge¤@dwr.c¤m sAN FRANCISCO, CA 94111-6533 www.dw:.com
January 25, 2008
By E-filing and Messenger
Honorable William H. Alsup
District Court Judge
Courtroom 9, 19th Floor
Phillip Burton Federal Building
450 Golden Gate Ave.
San Francisco, CA 94102
Re: Del Mar Seafoods, Inc. v. Barry Cohen, et al.
Case No. C—07-02952 (WHA), Federal District Court, Northem District of Califomia
Response to Plaintiff s Reguest for Production of Tax Schedules
Hearing Date: January 28, 2008
Time: l l :30 a.m.
Place: Courtroom 9, l9th Floor
Your Honor:
Defendants submit this letter in response to Plaintiff Del Mar Seafoods, Inc.’s January 23, 2008
letter to the Court requesting that the Court order Defendants to produce certain tax schedules
related to the eamings of the F/V Point Loma ("Response”). Notably, Defendants already
provided the requested earnings information in their Second Supplemental Response to
Plaintiff s First Set of Interrogatories ("Second Response"). The information in the Second
Response was derived directly from the tax schedules prepared by Defendants’ accountant.
Despite Defendants’ cooperation in providing detailed information as to its earnings, as well as
the production of a substantial amount of supporting financial information related to the earnings
of the F/V Point Loma during discovery, including fish tickets, ice and fuel receipts, payments to
the crew and captain, and vessel log sheets, Plaintiff has nevertheless requested that the Court
order Defendants’ to produce federal income tax "Schedule Cs" relating to the F/V Point Loma’s
operations for tax years 2004-2007.
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Case 3:07-cv-02952-WHA Document 111 Filed O1/25/2008 Page 2 of 2
Mr. Greg Poulos m
January 25, 2008
Page 2
The tax schedules are confidential and the production of the requested schedules is duplicative of
the information that Defendants have already provided in their Second Response. Nevertheless,
in the interest of saving time and additional costs to the Court and both parties, Defendants are,
concurrent with the filing of this Response with the Court, providing all ofthe requested
information to Plaintiff as follows:
1. Schedule C (Form 1040), Profit or Loss from Business, for tax year 2004, including 2004
Federal Depreciation Schedule (Bates nos. COHEN 927-929)
2. Form 1l20S, US Income Tax Return for an S Corporation for tax year 2005, including
Statements 1 and 2 showing taxes and licenses and other deductions (such as expenses,
insurance, and other fees) and 2005 Federal Depreciation Schedule (Bates nos. COHEN
930-932). No "Schedule C" was prepared for tax year 2005.
3. Summary of Client Provided Schedules for Tax Year 2006 ("2006 Summary"), including
2006 Federal Depreciation Schedule, prepared by Defendants’ accountant (Bates nos.
COHEN 933-934). Defendants have not yet completed their Form ll20S tax returns for
2006. The 2006 Summary was compiled by Defendants’ accountant in order to prepare
the 2006 1120S tax returns which have not been completed as of this date. The interest
expense reported for 2006 is an estimated amount.
4. As stated in the Second Response, information for tax year 2007 is undetermined at this
time since Defendants have not yet prepared or compiled the information for the 2007 tax
year. However, Defendants have produced, as available, underlying information relating
to the F/V Point Loma’s eamings and operations for 2007 in their discovery responses.
These documents comprise all of the additional information requested by Plaintiff and
Defendants’ production of these documents to Plaintiff is intended to resolve the discovery
matter currently before this Court. We have agreed with Plaintiff that upon Plaintiff` s receipt
and review of these documents, Plaintiff and Defendants will prepare a notice to the Court
requesting that the matter and the hearing set for Monday, January 28, 2008 at 11:30 a.m. be
taken off calendar.
Gwen Fanger
DAVIS WRIGHT TREMAINE LLP
Attorneys for Defendants Barry Cohen, Chris Cohen, and F/V Point Loma
cc: James Walsh, Esq.
Greg Poulos, Esq.
Max Kelly, Esq.
Rich Wagner, Esq.
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Document 111

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Case 3:07-cv-02952-WHA

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