Jerry and Patricia A. Dixon, et al - Page 96




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          outcome.  Mr. Cravens became surprised and suspicious when                  
          Mr. McWade told him that he would receive a refund of the money             
          he had paid pursuant to his settlement if the petitioners in test           
          cases prevailed at trial.  Mr. Cravens was not prepared for this            
          "change" in his settlement.  Mr. Cravens asked Mr. McWade about             
          the change, but did not get a satisfactory answer.  Mr. Cravens             
          had the impression that Mr. McWade did not want to discuss the              
          subject.  Mr. Cravens denied that he had an added incentive to              
          testify at the trial because he was told he could get his money             
          back if the taxpayers won.  He thought that all he could do was             
          testify truthfully to the matters that had caused his case to be            
          selected as a test case.                                                    
          Mr. Cravens recalled that Mr. DeCastro's demeanor outside                   
          the courtroom was "very anti-taxpayer * * * at least Kersting               
          taxpayers."  Mr. Cravens had lunch with Mr. McWade and a group of           
          other persons before testifying at the trial of the test cases.             
          The group did not discuss Mr. Cravens' testimony during lunch.              
          After lunch, Mr. McWade informed Mr. Cravens that he would have             
          to make a statement to the Court because he was not represented             
          by an attorney who could ask him questions.  Mr. McWade did not             
          tell Mr. Cravens what to say in his statement to the Court, or              
          how to respond to Mr. McWade's questions.                                   
               2.   Mr. Thompson                                                      
               Mr. Thompson appeared at the evidentiary hearing and                   
          testified that he retained Mr. DeCastro to negotiate a settlement           
          in his tax cases and that it was his understanding in December              

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