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In December 1994, the Tax Court received the mandate of the
Court of Appeals in DuFresne, and the test cases were assigned to
Judge Beghe for further proceedings under the mandate.
B. Evidentiary Hearing and Opinions
After the Remand in DuFresne
In response to respondent’s motion for the evidentiary
hearing required by the mandate, this Court, following receipt of
the record from the Court of Appeals, set the test cases for a
pretrial hearing to be held July 17, 1995. In furtherance of the
Court of Appeals’ directive regarding intervention, the Court
ordered that notice of the hearing be served on all attorneys who
had entered appearances on behalf of nontest case petitioners in
the Kersting project. Ultimately, the Court ordered that 10
cases of nontest case petitioners, each represented by either
Izen, Sticht, or attorney Robert Alan Jones (Jones), be
consolidated with the remaining test cases for purposes of the
evidentiary hearing. As a result, three groups of petitioners
participated in all subsequent phases of the evidentiary hearing:
Test case and nontest case petitioners represented by Izen;
nontest case petitioners represented by Sticht; and nontest case
petitioners represented by Jones.26
26The group of cases that were consolidated for purposes of
the evidentiary hearing initially included the case of William D.
and Karen S. Booth, docket No. 28950-88, in which Declan J.
O'Donnell (O'Donnell) had entered his appearance. However, at
the start of the evidentiary hearing, the Court granted
(continued...)
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