Betty W. Thompson - Page 14

                                        -14-                                          
          (individual plaintiffs "retained" attorney and received                     
          representation, but payment was made by another, the Unification            
          Church).                                                                    
          Payment of Fees and Costs                                                   
               The issues involved in the gift tax deficiency cases of                
          petitioner and her husband were identical.  The primary question            
          to be answered was, on the valuation date, what was the value of            
          stock in the Company given as split gifts by Mr. Thompson and               
          petitioner to their children.  Both petitioner and her husband              
          were represented by the same legal counsel.  Under these                    
          circumstances, close scrutiny of the record before us is                    
          warranted to determine what fee arrangement in fact existed.  See           
          American Association of Retired Persons v. EEOC, 873 F.2d 402,              
          405-406 (D.C. Cir. 1989) (concern about evasion of party                    
          eligibility requirements is highest where one counsel represents            
          more than one party, especially where the wealth of one or more             
          of those parties would likely cause disqualification from                   
          recovering fees).                                                           
               Mr. Thompson engaged Mr. Hawkins and hired Mr. Batson.  The            
          Company, of which Mr. Thompson is chairman and principal                    
          shareholder, paid Mr. Batson's fee, and the payment was charged             
          as compensation to Mr. Thompson.                                            
               The evidence further shows that Mr. Thompson hired Mr.                 
          Aughtry, who, in turn, hired Mr. Mercer, the valuation expert who           
          represented petitioner and Mr. Thompson after the filing of the             




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