- 19 - interest or other violation of the ABA Model Rules of Professional Conduct * * * [rule] 3.7”. See Rule 24(g). ____________________________ We conclude that petitioners have not met their burden of introducing evidence as to specific and credible facts which would lead us to conclude that a fraud was perpetrated which “[subverted] the integrity of the court”. In re Intermagnetics Am., Inc. 926 F.2d 912, 916 (9th Cir. 1991). In so concluding, we note a split of authority between two Courts of Appeals as to whether prejudice is a necessary element of fraud on the Court. Compare Dixon v. Commissioner, 316 F.3d 1041, 1046 (9th Cir. 2003), revg. T.C. Memo. 1999-101, with Drobny v. Commissioner, 113 F.3d 670 (7th Cir. 1997), affg. T.C. Memo. 1995-209. Without deciding that prejudice is an element of proving fraud on the Court, we find that petitioners have not established facts proving prejudice. On the contrary, petitioners were represented by independent counsel, as well as by Jacob. We could not find prejudice given the presence of Hesselbacher. We therefore hold that petitioners have failed to meet their burden of showing a fraud on the Court sufficient to set aside a decision entered over 1� years before they moved to vacate it. We have considered all of the arguments of thePage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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