Santa Monica Pictures, LLC, Perry Lerner, Tax Matters Partner - Page 118

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          early or late portion of their lifespan.”  Mr. Medress found                
          incomplete and unsatisfactory information regarding the                     
          distribution history of the EBD film titles in both the rental              
          and sell-through markets.  Mr. Medress determined, however, that            
          most of the EBD film titles were previously distributed, relying            
          on a number of different sources.                                           
               Mr. Medress relied on a letter from Michael Herz, on behalf            
          of Troma, to Troy & Gould which identified previous distributors            
          of 37 EBD film titles.  These film titles included:  “Alley Cat”,           
          “Astro Zombies”, “Avenger”, “The Beast”, “Bombay Talkie”,                   
          “Cardiac Arrest”, “Courtesans of Bombay”, “Danger Zone”, “Escape            
          from Hell”, “Fear”, “Firefight”, “Fist of Fear, Touch of Death”,            
          “Headless Eyes”, “House of Terror”, “Hullabaloo Over Georgia”,              
          “Hunter’s Blood”, “Invisible Dead”, “Mother & Daughter: Loving              
          War”, “Nasty Hero”, “Ninja Hunt”, “Ninja Showdown”, “Ninja                  
          Squad”, “Oasis of Zombies”, “Octavia”, “Outlaw Force”, “Platypus            
          Cove”, “Plutonium Baby”, “Shakespeare Wallah”, “Sidewinder One”,            
          “Summer Camp Nightmare”, “Terror on Alcatraz”, “This Time I’ll              
          Make You Rich”, “Tiger of the Seven Seas”, “To Love Again”, “The            
          Visitants”, “White Ghost”, and “Zombie”.  Mr. Medress also                  
          searched the IMDb Pro database and found that the following film            
          titles had also been previously distributed:  “Banana Monster”,             
          “Battle of the Last Panzer”, “Blood Brothers”, “Crimson”,                   
          “Demoniac”, “Duel of Champions”, “Equinox”, and “Return of the              






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Last modified: May 25, 2011