Ingo H. Jensen - Page 5

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          message for Mr. Leonard.  On February 26, 1999, Mr. Leonard                 
          returned Mr. Tkacik’s telephone call.  During the ensuing                   
          conversation Mr. Leonard was informed that:  (1) Respondent was             
          not permitted to contact petitioner directly because of Mr.                 
          Leonard’s entry of appearance, (2) the case was calendared for              
          the Tax Court trial session in Cleveland, Ohio, commencing on               
          April 26, 1999, and (3) a conference should be scheduled to                 
          comply with the Branerton2 requirements.  Mr. Leonard stated that           
          he would discuss the matter with his client and with Mr.                    
          Stefancin, and indicated that he might withdraw as attorney of              
               On March 1, 1999, Mr. Leonard called Mr. Tkacik to inform              
          him that the necessary documents for his withdrawal as attorney             
          of record as well as the necessary documents for substitution of            
          counsel would be prepared and filed.  To date, no withdrawal as             
          attorney of record by Mr. Leonard has been received by the Tax              
          Court.  Richard F. Battagline (Mr. Battagline), another attorney            
          at Brouse McDowell, entered an appearance in this case on March             
          8, 1999.                                                                    
               During a telephone conference between Messrs. Tkacik and               
          Battagline on March 19, 1999, Mr. Battagline raised the issue               

               2    See Branerton Corp. v. Commissioner, 61 T.C. 691                  
          (1974), requiring that parties make reasonable informal efforts             
          to obtain needed information voluntarily before resorting to                
          formal discovery.                                                           

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