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that any other test case petitioner, other than Mr. Cravens and
Mr. Thompson, was reimbursed by the Government for the expenses
of attending the test case trial, neither is there any record
evidence that any or all of the other test case petitioners who
requested reimbursement of their trial attendance expenses had
their requests denied, or indeed that requests for reimbursement
were made by any such petitioners.
Around the time of the 1989 trial, DeCastro asked McWade to
arrange for the Thompsons to receive a refund of $30,000 of their
advance payments. In a memorandum dated April 10, 1989, McWade
requested respondent’s administrative officials to process a
$30,000 refund to the Thompsons. On July 11, 1989, the
Government issued a refund check of $30,000 to the Thompsons.
The Thompsons endorsed the check to DeCastro Law Corp. without
depositing it in their own checking account. The Thompsons did
not claim a deduction on their 1989 return for the $30,000 they
paid DeCastro.
On August 3, 1989, DeCastro wrote a letter to McWade
confirming the revision of the Thompson settlement that had been
agreed to before the trial of the test cases. DeCastro’s letter
states in pertinent part as follows:
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