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outside the United States and, hence, outside the subpoena power
of this Court. Respondent hoped to introduce testimony given by
these witnesses in the criminal trials into the record of the
civil trials.
After the conclusion of the criminal trials against Mr.
Kilpatrick and Mr. O'Donnell, the proceedings in the GIG case
were further delayed because of several procedural motions on the
part of respondent and by Mr. O'Donnell's filing of so-called
Kelley motions to dismiss because of the expiration of the period
of limitations. The parties litigated the Kelley motions all the
way to the Supreme Court. The Supreme Court eventually ruled on
the motions.
In or around December 1993, the Tax Court calendared the GIG
case for trial on February 6, 1995.
Around October 1994, Mr. O'Donnell withdrew as counsel in
the GIG case because of (1) a lack of communication with his
clients and (2) respondent's intention to call Mr. O'Donnell as a
witness in the civil trials. Before Mr. O'Donnell's withdrawal,
respondent dealt with Mr. O'Donnell with respect to the GIG case.
After Mr. O'Donnell withdrew, respondent immediately began
directly contacting petitioner concerning the GIG case.
As of 1984, the IRS proposed settlement offers to the
investors of the Kilpatrick shelter and a substantial number of
investors accepted. In March 1995, petitioner accepted a
settlement offer from respondent. Pursuant to the settlement,
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