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Messrs. Cravens, Thompson, Moseley, and Kersting, and the direct
examination of Messrs. Kersting, Toyota, Ing, and Alexander.
Mr. Dombrowski conducted the direct examination of Alice Combs
and Margo Akamine, Mr. Kersting's bookkeepers.
A. Mr. Cravens
Following Mr. Seery's withdrawal from the Cravens cases in
early 1987, Mr. Cravens did not retain substitute counsel because
he regarded his cases as settled. Mr. Cravens arrived in Hawaii
1 day before he was scheduled to testify at the trial of the test
cases. The Government paid Mr. Cravens' travel, food, and
lodging expenses while he was in Hawaii.53
Mr. McWade prepared and submitted to the Court requested
findings of fact respecting Mr. Cravens' participation in the
disputed Kersting programs. When Mr. Cravens testified during
the trial of the test cases, he made a brief statement to the
Court about his participation in the Kersting programs, told the
Court and the parties that he had absolutely nothing to hide, and
said that he would answer any questions to the best of his
ability.
Mr. McWade cross-examined Mr. Cravens at the trial and
elicited testimony to support respondent's proposed finding of
fact that Mr. Cravens' primary reason for participating in the
Kersting programs was to obtain tax benefits. Mr. Cravens
53 Inasmuch as respondent subpoenaed all the test case
petitioners, it is assumed that they were all reimbursed for
their expenses. See sec. 7610.
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