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The stipulated decision that Mr. DeCastro executed on
petitioners' behalf is now final. Petitioners have failed to
persuade us that the stipulated decision entered in their case
was the result of an unconscionable plan or scheme that was
designed to improperly influence the Court in its decision or
that any act was committed that prevented petitioners from fully
and fairly presenting their case to the Court. Consequently, it
follows that we lack jurisdiction to vacate the decision in this
case.
We now turn to petitioners' motion to consolidate their case
with the Dixon, et al., group of cases. Petitioners argue that
their case should be consolidated with the Dixon cases so that
all cases involving respondent's alleged improper and illegal
conduct in the handling of the Kersting tax shelter project may
be presented to the Court of Appeals for the Ninth Circuit in one
appeal. It is worth noting that petitioners did not request such
consolidation at the time they filed their Motion for Leave To
File Motion To Vacate Decision. In any event, having denied
petitioners' Motion for Leave To File Motion To Vacate Decision
on the ground that we lack jurisdiction to vacate the decision
entered in this case, it follows that we likewise lack
jurisdiction to consolidate petitioners' case with the Dixon
cases. Therefore, we will deny petitioners' request for
consolidation.
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