-19-
Commissioner, 468 F.2d 904 (9th Cir. 1972), affg. T.C. Memo.
1969-249.
More fundamentally, petitioners have not convinced us that
Mr. Kauffman lacked authority to settle petitioners’ cases. As
the May 19, 2003, trial session approached, Mr. Gazi explored
having Mr. Kell replace Mr. Kauffman as petitioners’ counsel.
The evidence clearly shows, however, that Mr. Kell declined to
take petitioners’ cases for a variety of reasons: Because no
continuance had been granted (no written motion for a continuance
having been filed), because Mr. Gazi had not paid him the
requested $20,000 advance fee, and because Mr. Kell had lacked an
opportunity to adequately assess the merits of petitioners’
cases.
Moreover, on the basis of all the evidence, we do not
believe that Mr. Gazi fired Mr. Kauffman until after the entry of
the decisions in these cases.9 The evidence shows that on May 15,
2003, Mr. Gazi faxed materials to Mr. Kauffman and Ms. Miller in
support of a continuance; that at least through May 16, 2003, Mr.
Gazi continued to have telephone conversations with Mr. Kauffman
regarding petitioners’ cases; and that in June 2003 (having
ceased communications with Mr. Kell) Mr. Gazi met with Mr.
Kauffman to discuss the cases.
9 In fact, the record does not establish that Mr. Gazi would
have had any authority to fire Mr. Kauffman as counsel of record
for All Community Walk In Clinic.
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