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Although Porter & Hedges attorneys Henry Binder (Binder) and
John A. Irvine (Irvine) entered appearances in the Court of
Appeals on behalf of the Dixons, DuFresnes, and Owenses, Minns
remained counsel of record for the Hongsermeiers. Thus, three
sets of counsel pursued the appeals of the test cases: Izen on
behalf of the Youngs, Minns on behalf of the Hongsermeiers, and
Porter & Hedges on behalf of the Dixons, DuFresnes, and Owenses
(hereafter, the PH petitioners).
The Court of Appeals reversed and remanded, holding that the
misconduct of the Government attorneys in the trial of the test
cases was a fraud on the court, for which no showing of prejudice
is required. See Dixon v. Commissioner, 316 F.3d 1041 (9th Cir.
2003) (Dixon V); see also Dixon v. Commissioner, T.C. Memo. 2006-
90 (Dixon VI) (determining the parameters of the illicit Thompson
settlement and extending the benefit thereof to all remaining
Kersting project petitioners in accordance with the mandate of
the Court of Appeals in Dixon V). After the issuance of Dixon V,
a group comprising the Hongsermeiers and 38 nontest case
petitioners--35 of whom are also part of the group of 112 and
three of whom are part of the group of 112 and the group of 43--
retained Minns to continue representing their interests in post-
appellate matters (including this fee litigation). The
Hongsermeiers and each member of the group of 38 paid Minns a
$3,500 retainer fee.
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Last modified: May 25, 2011