- 200 -
in greater detail infra pp. 302-305, we will lift the protective
orders.
ULTIMATE FINDINGS OF FACT
Messrs. Sims and McWade negotiated a series of contingent
settlement agreements with Mr. DeCastro in respect of the
Thompsons' tax liabilities in advance of the trial of the test
cases. The final Thompson settlement agreement provided for a
reduction in the Thompsons' tax liabilities for 1979, 1980, and
1981 for the purpose of generating refunds of tax and interest
that were used to pay Mr. DeCastro's attorney's fees. The
refunds actually made were more than sufficient for this purpose;
the excess was received and retained by the Thompsons. The
Thompson settlement was not based upon or influenced by the
Thompsons' participation in the Bauspar program.
Messrs. Sims and McWade negotiated a contingent settlement
agreement with Mr. Cravens in respect of the Cravenses' tax
liabilities for 1979 and 1980 in advance of the trial of the test
cases. Messrs. Sims and McWade misled Mr. Cravens as to the
nature and legal effect of his settlement and the need for
counsel at the trial of the test cases. In so doing, they
foreclosed the possibility that the Cravenses would become
clients of Chicoine and Hallett, and later, of Mr. Izen. They
thereby reduced the effectiveness of Mr. Cravens' presentations
to the Court from the point of view of all petitioners; the
likelihood that Mr. Cravens would have informed counsel for test
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