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Mr. McWade served as respondent's lead counsel during the
trial of the test cases. One of the taxpayers selected as a test
case, John Thompson, was represented by Mr. DeCastro at trial.
The Kersting test cases went to trial in January 1989 in
Hawaii. Following the trial, the Court issued its Memorandum
Opinion in Dixon v. Commissioner, T.C. Memo. 1991-614 (Dixon II),
sustaining virtually all of respondent's determinations in each
of the test cases.
The Court's decision in Dixon II subsequently was vacated
and remanded on appeal to the Court of Appeals for the Ninth
Circuit in Dufresne v. Commissioner, 26 F.3d 105 (9th Cir. 1994).
Specifically, in response to respondent's posttrial admission
that, prior to the trial of the test cases, Mr. McWade had
entered into secret settlement agreements with two of the test
case taxpayers, John Thompson and John Cravens, the Court of
Appeals remanded the test cases to this Court with instructions
to conduct an evidentiary hearing “to determine the full extent
of the admitted wrong done by the government trial lawyers.” Id.
at 107. The Court of Appeals, citing Arizona v. Fulminante, 499
U.S. 279, 309 (1991), directed the Court to consider “whether the
8(...continued)
standing to contest the search and seizure in question.
We further note that Mr. Kersting's claims that the
search and seizure were illegal have been repeatedly rejected by
the U.S. District Court for the District of Hawaii. See Kersting
v. United States, 865 F. Supp. 669, 674-675 (D. Haw. 1994).
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