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filed a Joint Motion for an Order Granting Specific Relief from
Final Judgment of Permanent Injunction (joint motion). Winer
authorized Fieldstone to sign the joint motion for specific
relief on his behalf. In the joint motion, the parties moved
that "Winer be allowed to act as tax matters partner for some of
the recycling partnerships listed in the Final Judgment of
Permanent Injunction, for the purpose of providing administrative
services to said partnerships." Davenport was one of the
recycling partnerships listed in the Permanent Injunction. Winer
purportedly assumed that the joint motion was another part of the
settlement.
Davis testified that her understanding of the term
"administrative services" at the time the modification was filed
was that this would allow Winer to participate in winding up the
partnerships and defending them in the Tax Court. According to
Davis, Winer was allowed to be reinstated as TMP because no other
partner would accept the responsibility.
The parties also jointly filed a memorandum in support of
the joint motion which stated:
Because of the refusal of the persons on this list to
act as tax matters partners, and the apparent inability
of the defendant [Winer] to obtain other persons to act
in this capacity, and also because someone is needed to
administer the affairs of the partnerships, the United
States and the defendants [Winer and Winer Development
Corp.] have agreed that it is in the best interest of
all involved to allow defendant Samuel L. Winer to act
as tax matters partner on behalf of said partnerships.
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