Jerry and Patricia A. Dixon, et al. - Page 9

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          Thompson and Cravens cases had no material effect on the Court’s            
          Dixon II opinion as it related to Rina.                                     
               On July 22, 1992, Izen filed a motion for reconsideration of           
          the Court’s order denying respondent’s motion to vacate the                 
          decision in the Rina case.  By order dated August 4, 1992, the              
          Court denied Izen’s motion for reconsideration.5                            
               On July 16, 1992, DeCastro had filed a motion for entry of             
          decision in favor of the Thompsons in accordance with the terms             
          of their settlement with respondent.  Respondent’s motion for               
          entry of decision and supporting memorandum in opposition to                
          DeCastro’s motion for entry of decision disclosed to the Court              
          the facts that had been uncovered in respondent’s investigation.            
          These included the fact that the purpose and effect of the                  
          Thompson settlement was to provide refunds to the Thompsons that            
          were used to pay DeCastro’s attorney’s fees to represent the                
          Thompsons as consideration for staying in the test case array and           
          Mr. Thompson’s testifying at the test case trial.  The Court                
          entered decisions in favor of the Thompsons and the Cravenses in            
          accordance with their settlements but allowed the adverse                   
          decisions against other test case petitioners to stand.                     
               Thereafter, Izen and Robert Patrick Sticht (Sticht), on                

               5Rina appealed this denial.  Unlike the Thompsons and the              
          Cravenses, Rina had no settlement agreement with respondent’s               
          trial attorney.  On June 13, 1995, Rina agreed to the entry of a            
          stipulated decision in the amounts originally determined in his             
          statutory notice of deficiency.                                             





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