Sherrel and Leslie Stephen Jones - Page 11




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          the attorney’s essential role as a fiduciary charged with                   
          safekeeping his client’s property and interests.  See Okla. Stat.           
          Ann., tit. 5, ch. 1, app. 3-A, R. 1.15 (West 2001).  Due to the             
          fiduciary nature of an attorney’s relationship to his client, we            
          cannot treat petitioner’s possession of the materials as prima              
          facie evidence of his ownership.  Petitioner’s uncontested                  
          possession of the materials neither proves ownership nor                    
          establishes petitioners’ eligibility for a charitable                       
          contribution deduction with regard to their donation of the                 
          materials.                                                                  
               Respondent argues that general principles of agency law and            
          ethical rules governing the conduct of attorneys establish that             
          petitioner did not own the materials and was not entitled to                
          dispose of them.  Respondent contends that petitioner received              
          the materials as an agent of McVeigh during the course of                   
          defending McVeigh in his trial for the Oklahoma City bombing and            
          that the materials thus belong to McVeigh, not petitioner.                  
          Petitioners maintain that general agency law is inapplicable to             
          this case and that, although his clients may possess a right of             
          access to information in their case files, petitioner, as                   
          attorney, is the rightful owner of his clients’ case files.                 
          Alternatively, petitioners argue that, even if we hold that                 
          clients own their case files under Oklahoma law, attorneys are              
          entitled to keep copies of their clients’ case files, and,                  







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