Jesse M. and Lura L. Lewis - Page 21

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          otherwise move as appropriate.  The Court denied respondent’s               
          request for an evidentiary hearing.  In a separate order filed              
          the same date, the Court denied respondent’s motion to vacate the           
          decision filed in the case of Ralph J. Rina, the test case                  
          petitioner in docket No. 17640-83, stating:                                 
               The Court has reviewed the testimony of Cravens, the                   
               testimony of Thompson, the stipulated facts and                        
               stipulated exhibits relating to the Cravenses and the                  
               Thompsons, and the exhibits offered through Thompson as                
               a witness.  The Court finds that these reviewed items                  
               had no material effect on the opinion which the Court                  
               filed on December 11, 1991, as that opinion relates to                 
               petitioner Rina.  If the reviewed items were stricken                  
               from the record, the Court would file an opinion in all                
               material respects like the opinion it filed on December                
               11, 1991 (with the exception of certain portions                       
               relating specifically and expressly to the Cravenses or                
               the Thompsons), and the Court’s findings, analyses, and                
               conclusions relating to petitioner Rina would remain                   
               the same. * * *                                                        
               Two days after the Court’s order and decision denying the              
          motion to vacate the decision in Mr. Rina’s case, Messrs.                   
          O’Donnell and Jones wrote Mr. Dombrowski a joint letter, dated              
          June 24, 1992, concerning further proceedings in the Kersting               
          project cases.  In that letter, Messrs. O’Donnell and Jones                 
          informed Mr. Dombrowski that they represented “about one-hundred            
          Petitioners” and that they understood Mr. Dombrowski had replaced           
          Mr. McWade as respondent’s counsel “because of an ethical concern           
          regarding the impropriety of two settlement offers * * * secretly           
          extended to Mr. Cravans [sic] and Mr. Thompson who testified for            
          the I.R.S. at the Dixon Trial.”                                             






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