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1986, Kersting informed the Thompsons he had turned their file
over to his own attorney for collection and further stated:
The day after you have allowed your attorneys to file
suit I will declare all notes which you have executed
to our companies in default and begin collection
proceedings. * * * The aggregate sum is well in
excess of $250,000.00, as you know.
** * * * * * *
We will NOT provide legal assistance free of cost to
you any longer in US Tax Court proceedings. You will
have to retain your own attorney to make an appearance
for you on February 9/1987 in US Tax Court.
By letter dated August 24, 1986, Kersting notified Seery
that he expected to be in litigation with the Thompsons and
directed Seery not to “render any services, at our expense” to
the Thompsons. On September 10, 1986, Huestis wrote to Seery,
notifying him that the Thompsons were seeking substitute counsel
and requesting their files. On September 15, 1986, Seery sent
the Thompson files to Huestis and informed him that the Thompsons
were test case petitioners. Seery indicated that he was
withdrawing as the Thompsons’ counsel.
On October 28, 1986, Huestis again wrote to Seery to express
dissatisfaction with the sufficiency of the Thompsons’ files and
to warn Seery that his earlier representation of the Thompsons,
while he was also apparently representing Kersting, could be
viewed as a conflict of interest and lead to an action for
“professional negligence”. On October 31, 1986, Seery filed
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