Jesse M. and Lura L. Lewis - Page 27

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               Shortly thereafter, Messrs. Izen and Sticht each filed a               
          separate motion with the Court to intervene in the Thompson and             
          Cravens cases.  Mr. Sticht filed his motion in the Thompson cases           
          on September 29, 1992, and in the Cravens cases on October 2,               
          1992.  Mr. Izen filed his motions in both cases on October 27,              
          1992.  Messrs. Sticht and Izen maintained they should be allowed            
          to intervene in these cases in order to assert that Mr. McWade              
          had committed fraud on the Court by arranging the Thompson                  
          settlement and failing to inform the Court or the parties.                  
               In a subsequent “Notice to Apprise the Court of Petitioner-            
          intervenors” served on November 5, 1992, Mr. Sticht identified              
          Norman and Irene Cerasoli as petitioner-intervenors.  At that               
          time, Norman and Irene Cerasoli were being represented by Messrs.           
          O’Donnell and Jones.18  The Court denied the motions to intervene           
          on November 6, 1992.  Messrs. Izen and Sticht filed notices of              
          appeal of the denials of their motions to intervene, again                  
          alleging fraud on the Court.                                                


               18In a colloquy before this Court during a hearing following           
          the remand by the Court of Appeals for the Ninth Circuit in Dixon           
          V, Mr. Jones remarked that he had argued the existence of fraud             
          on the Court earlier in these proceedings.  Although he did not             
          specify the occasion, we note that Mr. Jones represented the                
          Cerasolis when Mr. Sticht had included their names as petitioner-           
          intervenors in November 1992 and made his allegations of fraud on           
          the Court.  On Jan. 12, 1993, Mr. Sticht entered his appearance             
          in the Cerasoli cases, adding his name to those of Messrs.                  
          O’Donnell and Jones.  We also note that Mr. Jones argued fraud on           
          the Court as a ground for vacating stipulated decisions in                  
          Richards v. Commissioner, T.C. Memo. 1997-149, supplemented by              
          T.C. Memo. 1997-299, affd. without published opinion 165 F.3d 917           
          (9th Cir. 1998).                                                            




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