- 48 -
When Messrs. McWade and Seery drafted the piggyback
agreements, Mr. Seery did not consider the possibility that a
test case might be settled.27
Nontest case petitioners Ronald L. and Mattie E. Alverson
(docket No. 17646-83) executed their piggyback agreement in June
1985. Nontest case petitioners Anthony E. and Carol A. Eggers
(docket No. 7323-84), John L. and Terry E. Huber (docket No.
20119-84), Stanley C. and Sharon A. Titcomb (docket No. 17992-
95), and Richard B. and Donna G. Rogers (docket No. 17993-95)
executed piggyback agreements in late November 1986. Nontest
case petitioners Norman W. and Barbara L. Adair (docket No.
35608-86) executed their piggyback agreement in March 1987.
Nontest case petitioners Willis F. McComas, II and Marie D.
McComas (docket No. 19464-92), Wesley Armand and Sherry Lynn
Cacia Baughman (docket No. 621-94), Joe A. and JoAnne Rinaldi
(docket No. 7205-94), and Norman A. and Irene Cerasoli (docket
No. 9532-94) did not execute piggyback agreements for their cases
on these dockets.
C. Mr. Seery's Withdrawals as Counsel
During late 1986 and early 1987, and shortly before the Maui
session, Mr. Seery began to withdraw as counsel in the Kersting
cases in the circumstances described below.
27 A piggyback agreement that binds the piggyback case to
the outcome of the test case, whether by litigation or
settlement, is not unprecedented. See, e.g., Fisher v.
Commissioner, T.C. Memo. 1994-434.
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