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Page
and line
MATERIAL OBJECTED TO GROUNDS FOR
OBJECTION
RULING
Exhibit
B; Page
17; lines
19-27
Begins: "Dear
Kelley"
Continues to: "...Very
truly
yours ..."
Relevance.
No connection
whatsoever to subject of
current motion.
Lack of Foundation.
Appears to quote
a letter
with no showing of
authenticity
Grant
_
Deny
Exhibit
B; Page
18;
Lines
4-27
Begins: "ln the fall of 2004,
after hearing that Lynch was
reporting his tax fraud ...."
Continues to: "...The
entire
situation has exposed Lynch to
blackmail, extortion, false
accusations, slander,
defamation, and threats."
Relevance.
No connection
whatsoever to subject of
current motion.
Conclusions and
al legations rather than
factual statements.
lntentional defamatory
statements made for
improper purpose
with
no connection to
current matter before
the Court.
Grant
_
Deny
Exhibit
B; Page
19;
Lines
5-6
"matters
involvi ng
[Plaintiff
's]
and Kory's attempts to extort
monies"
lmproper opinion
testimony;
Conclusions and
al legations rather than
factual statements.
lntentional
defamatory
statements made for
improper purpose
with
no connection to
current mafrer before
the Court,
Grant
_
Deny
-10
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Page
and line
MATERIAL OBJECTED TO GROUNDS FOR
OBJECTION
RULING
Exhibit
B; Page
19; line
'11
"his
tax fraud"
Improper opinion
testimony;
Conclusions and
al legations rather than
factual statements.
I nte ntio nal defamato ry
statements made for
improper purpose
with
no connection to
current mafrer before
the Court.
Grant
_
Deny
Exhibit
B; Page
20; Iines
14-14-15
[Plaintiff],
Kory, Greenberg,
Westin, and others,
endeavored to obstruct
justice,
acted corruptly, and had the
specific intent to interfere with
a number of proceedings.
improper opinion
testimony;
Conclusions and
al legations rather than
factual statements.
Grant
_
Deny
Exhibit
B; page
22; lines
6-7
Lynch was convinced that
[Plaintiff's]
tax strategies were
undertaken for the sole
purpose
of evading taxes.
Relevance.
lmproper Opinion.
This opinion is simply not
relevant to any issue
before the court. The
opinion is not admissible
under Evidence Code
section 800.
Grant
_
Deny
Exhibit
B; Page
22; lines
23-28
Begins "
The IRC prohibits
non-
residents from being
shareholders ..."
Continues to:
"...income
tax
return in proportion
to his or
her"
Relevance,
Lack of Foundation.
lmproper Opinion.
Declarant has no
expertise to allow a
declaration on tax laws.
Grant
_
Deny
Exhibit
B; page
lines 1-6
Begins "ownership
interest and
are taxed ...."
Continues to
"...what
appears
to be unlawful andlor criminal
conduct."
Relevance.
Lack of Foundation.
lmproper Opinion.
Declarant has no
expertise to allow a
declaration on tax laws.
Grant
_
Deny
_
lt
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2
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Page
and line
MATERIAL OBJECTED TO GROUNDS FOR
OBJECTION
RULING
Exhibit
B; Page
28; lines
1-3
"income
taxes and remain
under the radar of the lnternal
Revenue Service, State of
Kentucky, and Franchise Tax
Board. Lynch eventually
heard from
[Plaintiff's]
lawyer,
Robert Kory, that there was tax
fraud on every Cohen related
entity, including Stranger
Music."
Hearsay.
Lack of Foundation.
Declarant has no
expertise to allow a
declaration on tax laws.
Declaration quotes
unauthenticated
statements of other
persons.
Grant
_
Deny
Exhibit
B; Page
29; line
7
"propose
strategies to reduce
or evade taxation"
Relevance.
No connection
whatsoever to subject of
current motion.
Lack of Foundation.
Declarant has no
expertise to allow a
declaration on tax laws.
Declaration quotes
unauthenticated
statements of other
persons.
Grant
_
Deny
Exhibit
B; page
29; line
28 -page
30; line
1
"At
their luncheon in the spring
of 2005, Kory confirmed that
the holding periods
were
illegal."
Hearsay.
Declaration quotes
unauthenticated
statements of other
persons.
Lack of Foundation,
Declarant has no
expertise to allow the
opinion
Grant
_
Deny
Exhibit
B; Page
30; lines
15-22
Begins: "Other
suspect, and
potentially
illegal ...."
Continues to
"...sham
transactions, and so forth and
so on."
lmproper Opinion.
Lack of Foundation.
Declarant has no
expertise to allow the
opinion.
Grant
_
Deny
-lz
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Page
and line
MATERIAL OBJECTED TO GROUNDS FOR
OBJECTION
RULING
Exhibit
B; Page
30; lines
23-28
Begins "Ed Dean's fax ...."
Continues to:
"...affect
the
amount of sale proceeds
payable
Relevance.
Authenticity. Purports to
quote
a letter. No
compliance with Evidence
Code sections 14001
1401.
Grant
_
Deny
Exhibit
B; Page
31; lines
1-28
Begins "to the trusts I do not
believe ...."
Continues to: "l own 15h and
Bob Johnston of Sincere
Productions"
Relevance.
Authenticity. Purports to
quote parts
of various
business letters with no
connection to subject of
motion and no
compliance with Evidence
Code sections 14OOl
1401.
Grant
_
Deny
Exhibit
B; Page
32; lines
1-14;
lines
13-14
Begins: "lnc.
owns 15/"...."
Continues to: "...Sincerely"
Relevance.
Authenticity. Purports to
quote
a letter- No
compliance with Evidence
Code sections 14OAl
1401.
Grant
_
Deny
Exhibit
B; Page
32; line
27-
Page 33;
line 7
Begins "Dear
Kelley ..."
Continues tot "...1 miss you
too."
Relevance.
Authenticity. Purports to
quote
a letter. No
compliance with Evidence
Code sections 14A01
1401.
Grant
_
Deny
Exhibit
B; Page
33; lines
8-9
"[Plaintiff's
]
arrogance,
aggression, jealousy,
and
misogynistic tendencies are all
self-evident in this letter"
lmproper opinion
testimony;
Conclusions and
allegations rather than
factual statements.
lntentional defamatory
statements in
declaration made for
improper purpose
with
no connection to
current matter betore
the Court.
Grant
_
Deny
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Page
and line
MATERIAL OBJECTED TO GROUNDS FOR
OBJECTION
RULING
Exhibit
B; Page
33; line
24-Page
34; line
2
Begins: "Dear Richard ...."
Continues to: "... Regards."
Relevance. Materiality.
Authenticity. Purports to
quote
a letter. No
compliance with Evidence
Code sections 14001
1401.
Grant
_
Deny
Exhibit
B; Page
34; lines
1-28
Begins: "prepayment
against
the proposed
...."
Continues to: "[Plaintiff]
and
CAK entered into a"
Relevance.
Grant
_
Deny
Exhibit
B; Page
36; lines
1-2
"[Plaintiff]
has a pattern
of
breaching contracts. lt arises
from his sense of entitlement."
improper opinion
testimony;
Conclusions and
al legations rather than
factual statements.
I ntentional defamatory
statements made for
improper purpose
with
no connection to
current matter before
the Coufi,
Grant
_
Deny
Exhibit
B; Page
36; lines
6-13
Begins: "Excerpts from that
Option are as follows ...."
Continues to: "...in failed
attempt to assign away income
form the personal
services."
Relevance,
Authentieity. Purports to
quote
a communication,
form unspecified.
Grant
_
Deny
Exhibit
B; Page
36; line
18-Page
37; line
I
Begins: "Dear
Kelley,...."
Continues to:
"...Let's
tatk
soon."
Relevance.
Hearsay.
Authenticity. Purports to
paraphrase
an e-mail. No
compliance with Evidence
Code sections 14001
1401.
Grant
_
Deny
-14
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Page
and line
MATERIAL OBJECTED TO GROUNDS FOR
OBJECTION
RULING
Exhibit
B; Page
37; lines
9-24
Begins: "Richard Westin's
Facsimile Message to
Lynch ...."
Continues to: "they
viewed that
deal as bankruptcy proof"
Relevance,
Authenticify. Purports to
quote
a communication,
form unspecified. No
compliance with Evidence
Code sections 14001
1441.
Grant
_
Deny
Exhibit
B; Page
38; lines
1-17
Begins: "substantial
royalties...."
Continues to:
"...
ldeclare
under penalty
of perjury that
the foregoing is true and
correct. Dated:August 30, 200.
Signed"
Relevance,
Authenticity. Purports to
be an excerpt from a legal
case file. No request for
judicial
notice and no
supporting Exhibit.
Grant
_
Deny
Exhibit
B; Page
38; lines
22-27
Begins: "Don Friedman's
memorandum of September
19, 2000 ...."
Continues to: "...This
memorandum is a
confirmation"
Relevance.
Hearsay.
Authenticity. Purports to
quote
a communication,
form unspecified. No
compliance with Evidence
Code sections 140A1
1401.
Grant
_
Deny
Exhibit
B; Page
39; lines
7-20
Begins: "Paul
Gilbert of Sony
called to ask us to provide
Sony with ...."
Continues to:
"in
order to
protect
Sony against tax and
other corporate liabilities."
Relevance.
Hearsay,
Authenticity. Purports to
quote a communication,
form unspecified. No
compliance with Evidence
Code sections 14001
1401.
Grant
_
Deny
Exhibit
B; Page
40; Iine
6-line 28
Begins: "ln
a fax dated October
10,2000, Greg McBowman
asked ...."
Continues to:
"...Richard
Westin"
Relevance.
Hearsay.
Authenticity.
Quotes or paraphrases
various alleged
communications of
unspecified form.
Grant
_
Deny
_15
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Page
and line
MATERIAL OBJECTED TO GROUNDS FOR
OBJECTION
RULING
Exhibit
B; Page
44; lines
28-page
45;lineS
Begins: "ln 2001, he failed to
report the income from ...."
Continues to: "...They
were
brought to her attention by
Dale Burgess and Dimascio &
Berardo."
Relevance.
Hearsay.
The sequence ends with
declarant admitting no
personal knowledge and
saying the information
was brought to her
attention by someone
else.
Grant
_
Deny
Exhibit
B; Page
45; lines
9-22
Begins: " As a separate matter,
we also want to advise you....
Continues to: "lt is our
understanding that you
are
relying on their advice
regarding these matters."
Relevance.
Authenticity.
Purports to quote
a letter.
No basis in declaration
from which to ascertain
authenticity.
Grant
_
Deny
Exhibit
B; Page
45; lines
27-28
"A
federal controversy appears
to have arisen"
Speculation.
No Foundation.
Declarant has no
apparent knowledge or
expertise to express this
opinion.
Grant
_
Deny
Exhibit
B; Page
46; lines
4-25
Begins: "You
have requested
my opinion ...."
Continues to: "...The
concept of
the private
annuity is that any
tax is deferred until payments
begin."
No Foundation.
Purports to quote a letter.
No basis in declaration
from which to ascertain
authenticity. No
compliance with Evidence
Code sections 14001
1401.
Grant
_
Deny
Exhibit
B; Page
47; lines
16-24
Begins: "[Plaintiff]
owes loans
and/or advances to Traditional
Holdings, LLC totaling millions
of dollars ...."
Continues tot "...Fraudulent
misrepresentations and for
other reasons."
No Foundation.
Declarant has no
knowledge or expertise to
allow the opinion.
Grant
_
Deny
_16
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Page
and line
MATERIAL OBJECTED TO GROUNDS FOR
OBJECTION
RULING
Exhibit
B; Page
48; lines
1-4
Begins: "ln our review of your
1999 tax return ...."
Continues to:
"...Please
use the
enclosed envelope to send any
supporting documents you
want us to consider."
Authenticity.
No Foundation.
Purports to quote
a letter.
No basis in declaration
from which to ascertain
authenticity.No
compliance with Evidence
Code sections 14001
1401.
Grant
_
Deny
Exhibit
B; Page
48; lines
10-28
Begins: "As of January 2002,
the IRS continued to address
[Plaintiff
's] tax deficiency ...."
Continues to:
"...1n
1999, you
received a
$1
million advance
from Sony. Your"
Hearsay.
Authenticity.
No Foundation.
Grant
_
Deny
Exhibit
B; Page
6; lines
14-23
Begins "management
team told
me...."
Continues to: "...penalties
to
the IRS for underpayment of
taxes."
Hearsay,
Authenticity.
No Foundation,
Grant
_
Deny
Exhibit
B; Page
49; line
20-Page
51; line
10
Begins "Richard
Westin letter
to
[Plaintiff]
dated March 6,
2002: ...;'
Continues to: "...everything
should be quite
smooth and
uncomplicated."
Hearsay.
Authenticity.
No Foundation.
Purports to quote
or
paraphrase
a letter. No
basis in declaration from
which to ascertain
authenticity. No
compliance with Evidence
Code sections 14AOl
1401.
Grant
_
Deny
_17
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22
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Page
and line
MATERIAL OBJECTED TO GROUNDS FOR
OBJECTION
RULING
Exhibit
B; Page
51 line
1'l
"The
above letter essentially
address Cohen's use of
corporations in an attempt to
evade taxes."
No Foundation.
lmproper opinion
testimony;
I nte nti o n a I d ef a m ato ry
statements made for
improper purpose with
no connection to
current matter before
the Court.
Grant
_
Deny
Exhibit
B; Page
51; line
16-21
Begins "Stuart
Friend's fax to
Richard Westin dated ...."
Continues to: "...Sincerely
Paul
Gilbert."
Hearsay.
Authenticity.
No Foundation,
Purports to quote
a letter.
No basis in declaration
from which to ascertain
authenticity.No
compliance with Evidence
Code sections 14OAl
1401.
Grant
_
Deny
Exhibit
B; Page
52; lines
1-2
"lt was around this time that
Blanq advised Lynch that
Richard Westin's evasiveness
made the Ogden, Utah IRS
agent nervous."
Hearsay. Grant
_
Deny
Exhibit
B; Page
52; lines
6-14
Begins: "ln 2003 and 2004, the
Franchise Tax Board ...."
Continues tot "... the apparent
tax deficiency."
Speculation.
No Foundation.
Grant
_
Deny
Exhibit
B; Page
52; Iine
15
"[Plaintiff's] failure to file state
tax returns"
Speculation.
No Foundation.
Grant
_
Deny
-18
Page
and line
MATERIAL OBJECTED TO
GROUNDS FOR
OBJECTION
RULING
Exhibit
B; Page
53; lines
1-22
Begins "Richard
Westin's letter
to
[Plaintiff]
...."
Continues to: "...to
ask the IRS
to review the corporate
structures, private
annuity
agreement, and related tax
returns."
Hearsay.
No Foundation.
Authenticity.
Purports to paraphrase
various sources
Opinions stated with no
proper
foundation in
declaration.
I ntenti on al defa m atory
statements made for
improper purpose
with
no connection to
current matter before
the Court.
Grant
_
Deny
Exhibit
B; Page
53; line
25
"Lynch
believes this was an
intentional mistake"
lmproper
Opinion
No Foundation.
Opinions stated with no
proper
foundation in
declaration.
Grant
_
Deny
Exhibit
B; Page
53; line
28-page
54; line
10.
Begins: "The K-1s, which
reflect a 99.5% ownership
interest on Lynch's part with
respect to LCl, are clearly
fraudulent.,.."
Continues to: "...State
of
Kentucky, is unlawful. The
same is true for the K-1s LC
lnvestments,
transmitted to the
IRS (with respect to Keltey
Lynch) for the years 2004 and
2005.
I
I
Hearsay.
I
lto foundation.
I
Purports to paraphrase
ldocuments.
Opinions stated with no
proper
foundation in
declaration.
I ntentional defamatory
statements made for
improper purpose
with
no connection to
current matter before
the Court.
Grant
_
Deny
Exhibit
B; Page
54; lines
14-27
Begins: "
Lynch is convinced
that the steps with respect to
these corporations
are a step
transaction."
Continues to: "the
tax law will
not regard the"
Relevance.
lmproper
Opinion.
Opinions stated with no
proper
foundation in
declaration.
Grant
_
Deny
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