- 281 -
Thompson's assertion that the videotape was not material, the
Court of Appeals observed that "Rule 60(b) focuses not so much in
terms of whether the alleged fraud prejudiced the opposing party
but more in terms of whether the alleged fraud harms the
integrity of the judicial process." Id. at 1133.
B. Discussion
With the preceding review as background, we address whether
the Government misconduct in these cases constitutes fraud on the
Court.
By entering into secret settlements with the Thompsons and
Cravenses, Messrs. McWade and Sims frustrated the Court's and the
public's expectations that all litigants before the Court would
be adversaries in the full sense of the word. Such expectations
were particularly heightened in these cases, which affect more
than a thousand other taxpayers.
Notwithstanding the Government misconduct in these cases, we
are convinced, for the reasons set forth below, that the Court's
deficiency determinations in Dixon II should be reinstated over
petitioners' claims of fraud on the Court.
The misconduct in these cases is not typical of the
fraudulent acts committed in cases in which other courts have
overturned decisions for fraud on the court. In particular,
although Messrs. Sims, McWade, and DeCastro misled the Court
regarding the status of the Thompson and Cravens cases, there was
no attempt to present fraudulent evidence to the Court that had
any bearing on the substantive issues concerning the transactions
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