- 195 -
misconduct in the presentation and trial of the test cases in
Dixon v. Commissioner, docket No. 9382-83, et al., amounted to
fraudulent or criminal conduct, the Court did conclude that the
disputed documents did not contain material subject to the crime-
fraud exception, i.e., legal advice obtained in the furtherance
or in aid of a future fraudulent scheme or criminal activity.
Moreover, the Court rejected Mr. Izen's contention that
respondent's activities since May 1992 amounted to an effort to
"cover up" what Mr. Izen alleged to be fraudulent or criminal
conduct. On the basis of a review of respondent's privilege log
and supplemental privilege log, the Court held that the documents
described therein qualified for protection from disclosure
pursuant to the corresponding privilege(s) relied upon by
respondent.
D. Denial of Mr. Sticht's Motion To Reopen Record
On October 10, 1997, Mr. Sticht filed a Motion to Reopen
the Record seeking to submit to the Court a written offer of
proof comprising a written declaration by Mr. Rogers, a nontest
case petitioner, along with numerous documents that purport to
describe some connection or link between the series of
transactions underlying Mr. Rogers' participation in the First
Savings acquisition and his related participation in the
Investors Financial stock purchase plan. Mr. Sticht's motion
included allegations that Messrs. Thompson, Alexander, DeCastro,
Kozak, and McWade compromised the trial of the test cases "by
Page: Previous 185 186 187 188 189 190 191 192 193 194 195 196 197 198 199 200 201 202 203 204 NextLast modified: May 25, 2011