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F. Denial of Mr. Sticht's Motions for Release From Piggyback
Agreements
On June 9, 1998, Mr. Sticht filed Motions for Release from
Piggyback Agreement on behalf of nontest case petitioners
Richard B. and Donna G. Rogers, Anthony E. and Carol A. Eggers,
and John L. and Terry E. Huber. Mr. Sticht contends that
Mr. Seery's apparent conflict of interest, at a time when
Mr. Seery represented the Rogerses, the Eggerses, and the Hubers,
provides an independent basis for releasing nontest case
petitioners from their piggyback agreements. In the alternative,
Mr. Sticht contends, in light of respondent's misconduct in the
trial of the test cases, that the Court should conclude that
respondent did not comply with the terms of the piggyback
agreements.
On June 9, 1998, Mr. Sticht filed a Motion to Sever Case and
for Entry of Decision; Or Alternatively to Sever Case and Set for
Trial on behalf of Joe A. and JoAnne Rinaldi in docket No. 7205-
94. The Rinaldis' case at docket No. 7205-94 concerns the
Rinaldis' tax liabilities for 1990 and 1991 and is based upon a
notice of deficiency issued after the disclosure of the
misconduct in the trial of the test cases. Because the Rinaldis
did not sign a piggyback agreement in docket No. 7205-94,
Mr. Sticht contends that the Court's opinion in Dixon II does not
bind the Rinaldis. Mr. Sticht contends, relying upon the
misconduct of respondent's attorneys in the trial of the test
cases, that the Court should either enter a decision in the
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