Mark and Valerie Kruse - Page 3




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          nonqualified deferred compensation plan subject to section 404,             
          or a welfare benefit fund under section 419(e).  Another                    
          adjustment set forth in the notice of deficiency pertained to               
          whether the Kruse P.C. Money Purchase Pension Plan and Trust is a           
          qualified pension plan exempt from tax under section 501(a).                
               On August 11, 1995, petitioners filed a timely petition in             
          this case.  Subsequently, lawyers of the law firm of Abel, Band,            
          Russell, Collier, Pitchford & Gordon (the law firm) were retained           
          to represent petitioners in this matter.  Petitioners submitted             
          affidavits which state in part:                                             
               2.   [We] retained the law firm * * * (through the SEBA                
               Employers Plan and Trust) to represent [us] in                         
               connection with this action.                                           
               3.   Although [we] executed no Letter of                               
               Representation, this Affidavit will serve to                           
               acknowledge that [we were] and still remain liable to                  
               pay * * * [the law firm] all costs and fees incurred,                  
               with regard to their representation of [ourselves], in                 
               this proceeding.                                                       
               4.   [We] have paid $1,633[2] of these fees directly,                  
               through the assessment of [our] SEBA Employers Plan and                
               Trust Fund in order to fund this action.                               
               5.   In the event that the SEBA Plan and Trust did not                 
               or does not pay the Law firm * * * all reasonable fees                 
               and costs incurred in relation to the above referenced                 
               Tax Court case, [we] hereby certify that [we were] and                 
               do remain liable for this amount.                                      
               William Gable is the president of the SEBA Plan.  All                  
          invoices for services rendered by the law firm in this case have            

               2                                                                      
                    This amount was amended to $2,972 in subsequent                   
          affidavits.                                                                 




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