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so that the Court could decide whether her trial attorney's prior
agreement with Thompson and Cravens had affected the trial of the
test cases or the opinion of the Court. On June 22, 1992, the
Court granted respondent's motions by vacating and setting aside
the decisions that the Court had previously entered in the
Thompson and Cravens cases and ordered the parties to file agreed
decisions with the Court or otherwise move as appropriate. The
Court denied respondent's request for a hearing.
On June 22, 1992, the Court denied respondent's motion to
vacate the decision filed in another of the test cases, Ralph J.
Rina, docket No. 17640-83, stating:
The Court has reviewed the testimony of Cravens,
the testimony of Thompson, the stipulated facts and
stipulated exhibits relating to the Cravenses and the
Thompsons, and the exhibits offered through Thompson as
a witness. The Court finds that these reviewed items
had no material effect on the opinion which the Court
filed on December 11, 1991, as that opinion relates to
petitioner Rina. If the reviewed items were stricken
from the record, the Court would file an opinion in all
material respects like the opinion it filed on December
11, 1991 (with the exception of certain portions
relating specifically and expressly to the Cravenses or
the Thompsons), and the Court's findings, analyses, and
conclusions relating to petitioner Rina would remain
the same. * * *
On August 25 and August 26, 1992, the Court entered
decisions in the Thompson and Cravens dockets consistent with
respondent's trial attorney's prior agreements with the taxpayers
in those cases. Specifically, the Court entered the following
decisions in the Thompson cases:
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