Jerry and Patricia A. Dixon, et al. - Page 75

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          however, reduced the Thompsons’ deficiencies for the years at               
          issue from the originally determined $79,294 to $30,000--a                  
          reduction of 62.17 percent.  The new agreement substantially                
          deviated from respondent’s official settlement policy and from              
          the 20-percent reduction settlements obtained by DeCastro and               
          Chicoine and Hallett and other attorneys on behalf of other                 
          clients.  None of Sims’s or McWade’s superiors approved the new             
          agreement.  To the contrary, Sims’s and McWade’s superiors did              
          not discover the new agreement until after this Court had tried             
          the test cases, issued its opinion, and entered its initial                 
          decisions therein.                                                          
               G.   Trial and Entry of Decisions                                      
               The trial of the test cases was conducted before Judge Goffe           
          from January 9 through January 27, 1989, at Honolulu, Hawaii.               
          Neither Sims, McWade, nor DeCastro informed Judge Goffe, the                
          National Office, the Regional Office, or Izen of the Thompson               
          settlement or the Cravens settlement before or during the January           
          1989 trial of the test cases, or thereafter.                                
               The Government paid the travel, food, and lodging expenses             
          of Mr. Cravens and Mr. Thompson while they were in Hawaii.  Mr.             
          Thompson’s reimbursed expenses amounted to $1,105.13.  We stated            
          in Dixon III, n.53:  “Inasmuch as respondent subpoenaed all the             
          test case petitioners, it is assumed they were all reimbursed for           
          their expenses.”  Although there is no evidence in the record               





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