- 5 - On September 18, 1989, Louis Samuel filed the petition for petitioner and Lincir in the 1989 case. On January 21, 1992, Michael D. Savage (petitioner’s counsel in the instant case) entered his appearance in the 1989 case. On April 9, 1992, the petition in the 1989 case was amended to claim innocent spouse treatment for petitioner under section 6013(e) as it then existed. On July 1, 1992, the parties in the 1989 case entered into a stipulated settlement of certain of the tax shelter issues. The 1989 case was set for trial in Los Angeles and then continued generally. There followed numerous orders, reports, and a stipulation of facts, and the 1989 case was set for trial in San Francisco. The 1989 case was again continued and again set for trial in San Francisco. The 1989 case was then consolidated with numerous other dockets, then some of those dockets were severed from the consolidated group, then the trial for the remaining dockets in the consolidated group (including the 1989 case) was again continued, and again set to take place in San Francisco. On August 1, 1996, petitioner and Lincir entered into a stipulation of settled issues relating to certain tax shelter issues, agreeing to be bound by the determinations as to those issues in certain designated lead cases. On August 15, 1996, the 1989 case was severed from consolidation. On January 30, 1997, there was a 1-day trial in the 1989 case. At the conclusion of the trial in the 1989 case, the parties theretoPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: November 10, 2007