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1. The Thompsons
In 1985, the Thompsons had retained Samuel M. Huestis
(Mr. Huestis) to prepare an estate plan for them. Eventually,
the scope of Mr. Huestis' representation was extended to include
settlement of the Thompsons' 1978 tax liabilities and their
dispute with Mr. Kersting, as described infra pp. 56-67.
One result of that dispute was Mr. Huestis' letter of
September 10, 1986, to Mr. Seery, notifying him that the
Thompsons were seeking substitute counsel and requesting the
Thompson files. On September 15, 1986, Mr. Seery sent the
Thompson files to Mr. Huestis and informed him that the Thompsons
were test case petitioners. Mr. Seery indicated that he was
withdrawing as the Thompsons' counsel in the Tax Court.
On October 28, 1986, Mr. Huestis wrote to Mr. Seery to
express dissatisfaction with the sufficiency of the Thompsons'
files and to warn Mr. Seery that his earlier representation of
the Thompsons, while he was also apparently representing
Mr. Kersting, could be viewed as a conflict of interest and lead
to an action for "professional negligence".
On October 31, 1986, Mr. Seery filed motions to withdraw as
counsel in the Thompsons' cases.28 The Court granted Mr. Seery's
motions in November 1986.
28 Mr. Seery had entered his appearance only in the
Thompson cases assigned docket Nos. 19321-83 and 31236-84, not
docket No. 30965-85.
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