Case Details

CourtCourt of Federal Claims
Docket number1:07-cv-00676
Date case filed2007-09-19
Date case closed2012-12-21
Date of latest filing2008-08-12
Assigned toJudge Marian Blank Horn
Case cause28:1491 Tucker Act
Nature of suit204 Tax - Estate
Jury demandNone
Demand
JurisdictionU.S. Government Defendant

Case Parties

Party: RANKIN M. SMITH, ESTATE OF, SR.
Party type: Plaintiff
Attorney name: Judith Ann Mather
Attorney Contact:
Dow, Lohnes & Albertson
1200 New Hampshire Avenue, N.W.
Suite 800
Washington, DC 20036-6802
(202) 776-2714
Fax: (202) 776-4714
Email: [email protected]
LEAD ATTORNEY ATTORNEY TO BE NOTICED
Party: SUNTRUST BANK
Party type: Plaintiff
Attorney name: Judith Ann Mather
Attorney Contact:
(See above for address)
LEAD ATTORNEY ATTORNEY TO BE NOTICED
Party: TAYLOR W. SMITH
Party type: Plaintiff
Attorney name: Judith Ann Mather
Attorney Contact:
(See above for address)
LEAD ATTORNEY ATTORNEY TO BE NOTICED
Party: RANKIN M. SMITH, JR.
Party type: Plaintiff
Attorney name: Judith Ann Mather
Attorney Contact:
(See above for address)
LEAD ATTORNEY ATTORNEY TO BE NOTICED
Party: USA
Party type: Defendant
Attorney name: Benjamin C. King , Jr.
Attorney Contact:
U. S. Department of Justice
Tax Division, Claims Court Section
P.O. Box 26
Ben Franklin Station
Washington, DC 20044-0026
(202) 307-6506
Email: [email protected]
LEAD ATTORNEY ATTORNEY TO BE NOTICED

Case Docket

Docket
Item
Date FiledDocument
Available
Short
Description
Long Description
12007-09-19 ComplaintCOMPLAINT against USA (TRE) ( Filing fee $250, Receipt number 067129), filed by RANKIN M. SMITH, ESTATE OF, SR, SUNTRUST BANK, TAYLOR W. SMITH, RANKIN M. SMITH, JR.Answer due by 11/19/2007. (Attachments: # 1 Exhibit A# 2 Exhibit B# 3 Exhibit C# 4 Exhibit D# 5 Exhibit E# 6 Exhibit F# 7 Exhibit G# 8 Exhibit H# 9 Exhibit I# 10 Exhibit J# 11 Civil Cover Sheet)(mb2) Modified on 9/21/2007 to correct letter on case number. (Samler, Debbie). (Entered: 09/20/2007)
1.1 Exhibit A
1.2 Exhibit B
1.3 Exhibit C
1.4 Exhibit D
1.5 Exhibit E
1.6 Exhibit F
1.7 Exhibit G
1.8 Exhibit H
1.9 Exhibit I
1.10 Exhibit J
1.11 Civil Cover Sheet
1.12 complaint
22007-09-19 Notice of Directly Related Case(s)NOTICE of Directly Related Case(s) [05-1028T], filed by RANKIN M. SMITH, ESTATE OF, SR, SUNTRUST BANK, TAYLOR W. SMITH, RANKIN M. SMITH, JR. (mb2) Modified on 9/21/2007 to correct case number. (Samler, Debbie). (Entered: 09/20/2007)
32007-09-19 Notice of Designation of Electronic CaseNOTICE of Designation of Electronic Case. (mb2) Modified on 9/21/2007 to correct case number. (Samler, Debbie). (Entered: 09/20/2007)
42007-09-19 Notice of AssignmentNOTICE of Assignment to Judge Marian Blank Horn. (mb2) Modified on 9/21/2007 to correct case number. (Samler, Debbie). (Entered: 09/20/2007)
52007-09-25 Status Conference OrderSTATUS CONFERENCE ORDER:Status Conference set for 11/30/2007 10:30 PM in Chambers (Telephonic) before Judge Marian Blank Horn. Signed by Judge Marian Blank Horn. (rpc) (Entered: 09/25/2007)
62007-09-27 Notice of AppearanceNOTICE of Appearance by Benjamin C. King, Jr for USA. (King, Benjamin) (Entered: 09/27/2007)
72007-11-26 AnswerANSWER to 1 Complaint,,, filed by USA.JPSR due by 1/17/2008.(King, Benjamin) (Entered: 11/26/2007)
82007-12-05 OrderORDER Initial disclosures by 1/15/08. Expert reports exchanged by 4/15/08. Discovery closes 6/16/08. Status conference set for 6/30/08 10:30 AM in chambers (telephonic). RCFC Appendix A filings by 8/4/08. Pre-trial conference set for 9/4/08 10:30 AM in chambers (telephonic). Trial set for 9/22/08 - 9/26/08 09:00 AM in courtroom, National Courts Building, Washington, DC. Signed by Judge Marian Blank Horn. (rpc, ) (Entered: 12/05/2007)
92007-12-14 Trial Management OrderREVISED TRIAL MANAGEMENT ORDER: Initial disclosures completed by 3/3/08. Exchange expert reports by 6/2/08. Discovery closes 8/4/08. Status conference set for 8/12/08 10:30 AM in chambers (telephonic). Witness lists, joint stipulation of facts, joint statement of issues of fact and law, and exhibit lists due by 10/6/2008. Pre-trial conference set for 11/4/2008 10:30 AM in chambers (telephonic). Trial set for 12/1/2008 09:00 AM in Courtroom 5, National Courts Building, Washington, DC, before Judge Marian Blank Horn. Signed by Judge Marian Blank Horn. (rpc) (Entered: 12/14/2007)
102008-10-06 STIPULATION - Joint Statement of Issues of Fact and Law, filed by all parties. (Mather, Judith) (Entered: 10/06/2008)
112008-10-06 STIPULATION - Joint Stipulation of Facts, filed by all parties. (Mather, Judith) (Entered: 10/06/2008)
122008-10-06 Exhibit List - Joint Exhibit List, filed by all parties. (Mather, Judith) (Entered: 10/06/2008)
132008-10-06 Witness List, filed by all parties. (Mather, Judith) (Entered: 10/06/2008)
142008-10-06 STIPULATION Regarding Overpayment of IRC 6166 Interest and Allowance of Administration Expenses, filed by all parties. (Mather, Judith) (Entered: 10/06/2008)
152008-10-21 ORDER directing parties to file pretrial briefs by 10/29/08; and rescheduling trial to commence on 12/9/08 at 9:00 a.m. through 12/15/08 . Signed by Judge Marian Blank Horn. (rpc) Modified on 10/23/2008 (dls). (Entered: 10/21/2008)
162008-10-27 Summary Judgment Briefing Schedule: Joint Status Report re: remaining issue to be filed by 11/3/2008. Plaintiff's opening brief to be filed by 11/18/2008. Defendant's opening brief to be filed by 12/19/2008. Plaintiff's reply brief to be filed by 1/20/2009. Defendant's reply brief to be filed by 2/6/2009. Signed by Judge Marian Blank Horn. (rpc) (Entered: 10/27/2008)
172008-11-03 JOINT STATUS REPORT, filed by all parties. (Mather, Judith) (Entered: 11/03/2008)
182008-11-18 MOTION for Partial Summary Judgment, filed by RANKIN M. SMITH, ESTATE OF, SR, SUNTRUST BANK, TAYLOR W. SMITH, RANKIN M. SMITH, JR.Response due by 12/19/2008. (Attachments: # 1 Memorandum in Support of Motion for Partial Summary Judgment, # 2 Appendix A, # 3 Appendix B, # 4 Appendix C)(Mather, Judith) (Entered: 11/18/2008)
192008-12-12 MOTION for Extension of Time until January 9, 2009 to filing defendant's cross-motion for summary judgment, filed by USA. Response due by 12/29/2008.(King, Benjamin) (Entered: 12/12/2008)
202008-12-12 ORDER granting 19 Defendant's Motion for Extension of Time. Defendant cross-motion for summary judgment filed by 01/09/2009. Plaintiff reply brief filed by 02/10/2009. Defendant reply brief filed by 02/27/2009. Signed by Judge Marian Blank Horn. (rpc) (Entered: 12/12/2008)
212009-01-08 MOTION for Extension of Time until January 16, 2009 to file cross-motion for partial summary judgment, filed by USA.Response due by 1/26/2009.(King, Benjamin) (Entered: 01/08/2009)
222009-01-08 SCHEDULING ORDER: defendant's cross-motion and response due 1/16/2009; plaintiff's reply due 2/24/2009; defendant's reply due 3/9/2009. Signed by Judge Marian Blank Horn. (sb4) (Entered: 01/08/2009)
232009-01-16 CROSS MOTION and RESPONSE to 18 Motion for Partial Summary Judgment, filed by RANKIN M. SMITH, JR., TAYLOR W. SMITH, SUNTRUST BANK, RANKIN M. SMITH, ESTATE OF, SR., filed by USA. Response due by 2/24/2009 (per court order). (Attachments: # 1 Memorandum)(King, Benjamin) Modified on 1/21/2009 to edit response due date. (dls). (Entered: 01/16/2009)
242009-02-24 RESPONSE to 23 CROSS MOTION and REPLY to RESPONSE to 18 Motion for Summary Judgment, filed by RANKIN M. SMITH, JR., TAYLOR W. SMITH, SUNTRUST BANK, RANKIN M. SMITH, ESTATE OF, SR.. Reply due by 3/9/2009 (per court order). (Attachments: # 1 Appendix D, # 2 Appendix E, # 3 Appendix F, # 4 Appendix G)(Mather, Judith) Modified on 2/25/2009 to edit reply due date. (dls). (Entered: 02/24/2009)
252009-03-06 MOTION for Extension of Time until March 16, 2009 to file reply brief, filed by USA.Response due by 3/23/2009.(King, Benjamin) (Entered: 03/06/2009)
262009-03-09 ORDER granting 25 Motion for Extension of Time.Defendant Reply Brief due by 3/16/2009. Signed by Judge Marian Blank Horn. (rpc) (Entered: 03/09/2009)
272009-03-16 REPLY to Response to Motion re 18 MOTION for Summary Judgment and plaintiff's opposition to defendant's cross-motion for summary judgment, filed by USA. (King, Benjamin) (Entered: 03/16/2009)
282009-03-26 SCHEDULING ORDER: Oral Argument set for 5/1/2009 10:30 AM, EDT, in National Courts Building before Judge Marian Blank Horn. Signed by Judge Marian Blank Horn. (sb4) (Entered: 03/26/2009)
292009-05-01 ORDER: Joint Status Report on stipulations of fact filed by 5/15/2009. Defendant response to plaintiffs' argument due by 5/15/2009. Signed by Judge Marian Blank Horn. (rpc) (Entered: 05/01/2009)
302009-05-15 RESPONSE to plaintiff's contention regarding the legislative history, filed by USA. (Attachments: # 1 Attachment)(King, Benjamin) (Entered: 05/15/2009)
312009-05-15 STIPULATION of Facts Relevant to Pending Motions for Partial Summary Judgment, filed by all parties. (Mather, Judith) (Entered: 05/15/2009)
322009-05-15 STIPULATION of Joint Exhibits for Pending Motions for Partial Summary Judgment, filed by all parties. (Attachments: # 1 Exhibit, # 2 Exhibit, # 3 Exhibit)(Mather, Judith) (Entered: 05/15/2009)
332009-05-20 MOTION for Leave to File Compendium, filed by RANKIN M. SMITH, ESTATE OF, SR, SUNTRUST BANK, TAYLOR W. SMITH, RANKIN M. SMITH, JR.Response due by 6/8/2009. (Attachments: # 1 Compendium, # 2 Exhibit 1)(Bertoldo, Alejandro) (Entered: 05/20/2009)
342009-05-21 RESPONSE to 33 MOTION for Leave to File Compendium, filed by USA.Reply due by 6/5/2009. (King, Benjamin) (Entered: 05/21/2009)
352009-05-22 REPLY to Response to Motion re 33 MOTION for Leave to File Compendium, filed by RANKIN M. SMITH, ESTATE OF, SR, SUNTRUST BANK, TAYLOR W. SMITH, RANKIN M. SMITH, JR. (Bertoldo, Alejandro) (Entered: 05/22/2009)
362009-05-27 ORDER granting 33 Motion for Leave to File compendium. Defendant's response due by 6/26/2009. Signed by Judge Marian Blank Horn. (rpc) (Entered: 05/27/2009)
372009-05-29 Notice Of Filing Of Official Transcript for proceedings held on May 1, 2009 in Washington, DC. (dw1) (Entered: 06/01/2009)
382009-05-29 TRANSCRIPT of Proceedings (pages 1-99) held on May 1, 2009 before Judge Marian Blank Horn. Procedures Re: Electronic Transcripts and Redactions. For copy, contact Heritage Court Reporting, (202) 628-4888. Forms to Request Transcripts. Notice of Intent to Redact due 6/5/2009. Redacted Transcript Deadline set for 6/29/2009. Release of Transcript Restriction set for 8/27/2009. (dw1) (Entered: 06/01/2009)
392009-06-26 First MOTION for Extension of Time until June 26, 2009 to July 2, 2009 for the defendant to file its response to plaintiff's "Compendium", filed by USA.Response due by 7/13/2009.(King, Benjamin) (Entered: 06/26/2009)
402009-06-26 ORDER granting 39 Defendant Motion for Extension of Time.Defendant response to compendium due by 7/2/2009. Signed by Judge Marian Blank Horn. (rpc) (Entered: 06/26/2009)
412009-07-02 RESPONSE to Plaintiff's Compendium, filed by USA. (King, Benjamin) (Entered: 07/02/2009)
422009-07-07 NOTICE, filed by all plaintiffs Notice of Plaintiff's Proffer (Mather, Judith) (Entered: 07/07/2009)
432009-07-27 NOTICE, filed by all plaintiffs Notice of Amendment to Notice of Plaintiff's Proffer (Mather, Judith) (Entered: 07/27/2009)
442009-09-10 JOINT STATUS REPORT, filed by all parties. (Mather, Judith) (Entered: 09/10/2009)
452009-09-18 MOTION for Leave to File Memorandum Addressing Supplemental Authority, filed by RANKIN M. SMITH, ESTATE OF, SR, SUNTRUST BANK, TAYLOR W. SMITH, RANKIN M. SMITH, JR.Response due by 10/5/2009. (Attachments: # 1 Exhibit Memorandum Addressing Supplemental Authority)(Mather, Judith) (Entered: 09/18/2009)
462009-09-25 JOINT STATUS REPORT, filed by all parties. (Mather, Judith) (Entered: 09/25/2009)
472009-10-02 RESPONSE to 45 MOTION for Leave to File Memorandum Addressing Supplemental Authority, filed by USA. Reply due by 10/16/2009. (King, Benjamin) Modified on 10/4/2009 to correct reply due date. (dls). (Entered: 10/02/2009)
482009-10-15 REPLY to Response to Motion re 45 MOTION for Leave to File Memorandum Addressing Supplemental Authority, filed by RANKIN M. SMITH, ESTATE OF, SR, SUNTRUST BANK, TAYLOR W. SMITH, RANKIN M. SMITH, JR. (Bertoldo, Alejandro) (Entered: 10/15/2009)
492012-01-20 ORDER. Joint Status Report due by 1/27/2012. Signed by Judge Marian Blank Horn. (rpc) Copy to parties. (Entered: 01/20/2012)
502012-01-26 STATUS REPORT Joint Status Report, filed by All Parties, filed by All Parties.(Mather, Judith) (Entered: 01/26/2012)
512012-02-13 OPINION denying plaintiff's Motion for Partial Summary Judgment and granting defendant's Cross-Motion for Partial Summary Judgment. Signed by Judge Marian Blank Horn. (kw1) Copy to parties. (Entered: 02/13/2012)
522012-02-23 PUBLISHED OPINION. Opinion slightly revised for publication. Signed by Judge Marian Blank Horn. (kw1) Copy to parties. (Entered: 02/23/2012)
532012-03-30 ORDER. Joint status report due by 5/14/2012. Signed by Judge Marian Blank Horn. (kw1) Copy to parties. (Entered: 03/30/2012)
542012-05-16 JOINT STATUS REPORT, filed by All Parties. (King, Benjamin) (Entered: 05/16/2012)
552012-05-16 ORDER. Joint status reports due by 6/15/2012, 7/16/2012, and 8/15/2012. Status conference is set for 8/15/2012 at 10:30 a.m., EDT. Signed by Judge Marian Blank Horn. (kw1) Copy to parties. (Entered: 05/16/2012)
562012-06-14 JOINT STATUS REPORT, filed by All Parties. (Mather, Judith) (Entered: 06/14/2012)
572012-07-13 STATUS REPORT Joint Status Report, filed by All Parties, filed by All Parties.(Mather, Judith) (Entered: 07/13/2012)
582012-08-15 JOINT STATUS REPORT, filed by All Parties. (King, Benjamin) (Entered: 08/15/2012)
592012-08-15 ORDER: Joint Status Report due by 9/28/2012. Signed by Judge Marian Blank Horn. (jm5) Copy to parties. (Entered: 08/15/2012)
602012-09-28 JOINT STATUS REPORT, filed by All Parties. (Mather, Judith) (Entered: 09/28/2012)
612012-10-03 ORDER: Joint Status Report due by 11/9/2012. Signed by Judge Marian Blank Horn. (jm5) Copy to parties. (Entered: 10/03/2012)
622012-11-09 JOINT STATUS REPORT, filed by All Parties. (Mather, Judith) (Entered: 11/09/2012)
632012-12-10 JOINT STATUS REPORT, filed by All Parties. (King, Benjamin) (Entered: 12/10/2012)
642012-12-20 STIPULATION For Entry of Judgment, filed by All Parties. (King, Benjamin) (Entered: 12/20/2012)
652012-12-20 ORDER. The Clerk is directed to enter judgment. Signed by Judge Marian Blank Horn. (jm5) Copy to parties. (Entered: 12/20/2012)
662012-12-21 JUDGMENT entered, pursuant to Rule 58, that plaintiffs recover of and from the United States $19,008,047.12 overpayment of federal estate taxes, which consists of (1) an overpayment of tax of $16,588,170.00; and (2) an overpayment of previously-paid, assessed interest of $2,419,877.12, plus interest, as allowed by 26 U.S.C. ยง 6621(a)(1). Each party shall bear its own costs and attorneys' fees. (Copy to parties) (dls) (Entered: 12/21/2012)
672012-12-27 Certified transcript of judgment forwarded to plaintiff's attorney via certified mail, return receipt requested, and certified copy of judgment forwarded to the Tax Division of the Department of Justice. (dls) (Entered: 12/27/2012)