Brief this case for me United States v. Smith, 533 F. Supp. 2d 227 (D. Mass. 2008)

Include these 10 elements of a brief:

1. Citation

2. Parties

3. Objectives of the parties

4. Theories of the parties

5. History of litigation

6. Facts

7. Issues

8. Holdings

9. Reasoning

10. Disposition