- 52 -
cases.30 However, Mr. Kersting, with his son-in-law, an
attorney, Roger Moseley (Mr. Moseley), contacted Robert J.
Chicoine (Mr. Chicoine) and Darrell D. Hallett (Mr. Hallett)
(collectively Chicoine and Hallett), to determine whether they
would represent the test case petitioners at the Maui session.
On November 22, 1986, Mr. Kersting sent Mr. Hallett a
letter describing the Kersting programs. Shortly thereafter,
Mr. Kersting interviewed Mr. Hallett in Hawaii. On December 9,
1986, Chicoine and Hallett reached an agreement with Mr. Kersting
to represent the test case petitioners (other than the
Thompsons). On December 12, 1986, Mr. Kersting wrote to Kersting
program participants informing them that Mr. Seery had withdrawn
as counsel and that Chicoine and Hallett had been retained. At
the same time, either Mr. Kersting or Chicoine and Hallett
informed the test case petitioners that they would have to
provide Chicoine and Hallett with written authorization to enter
appearances in their cases.
Although Mr. Seery sent Chicoine and Hallett his files for
the test cases, most of the documents that Mr. Seery had intended
to use at trial remained in Mr. Kersting's possession. By
letter dated December 19, 1986, Chicoine and Hallett reminded
Mr. Kersting that they needed all documents in the possession of
Mr. Kersting and Mr. Seery that pertained to the Kersting
programs in dispute in the Tax Court.
30 Mr. Bradt and Mr. Izen had been law partners from 1978
to 1981.
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