Gary Gealer - Page 3

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          relate to the matter to be decided by this Court but instead                
          relate to work done by petitioner's attorneys with regard to                
          petitioner's attempts to participate in the audit of The Fourth             
          Dreamer, Inc., related litigation in the District Court, and an             
          appeal arising out of the District Court litigation.                        
               We set forth the facts which are relevant to the decision of           
          this Court.  From 1994 until December 1995, petitioner was a 50-            
          percent shareholder of The Fourth Dreamer, a C corporation                  
          engaged in the sale of golf clubs and sportswear.  The other 50-            
          percent shareholder was Michael Weiner (Weiner).                            
               In February 1997, respondent began an audit of The Fourth              
          Dreamer for the fiscal year ending May 31, 1995.  Weiner informed           
          petitioner about the audit.  A dispute arose as to who could                
          properly represent The Fourth Dreamer in audit.  Respondent took            
          the position that return information of The Fourth Dreamer could            
          not be disclosed to petitioner under section 6103(a) because                
          petitioner did not have a material interest under section                   
               Petitioner asked Weiner if he could examine and copy all the           
          records of The Fourth Dreamer and promised to return them within            
          a few days.  Weiner allowed petitioner to take the records, but             
          petitioner failed to return them to him, notwithstanding numerous           
          requests to have them returned.                                             
               On June 17, 1997, the Internal Revenue Service (IRS) was               

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