Duffey v. Commissioner
United States Tax Court
Under the facts of the instant case, Held, that P's counsel is likely to be a necessary witness at trial of this case, and P's present counsel is therefore barred from serving as P's counsel at the trial herein. Rule 201(a), Tax Court Rules of Practice and Procedure; rule 3.7(a), American Bar Association Model Rules of Professional Conduct, construed.
1Opinion of the Court
OPINION
KÓRNER, Judge:
This case is now before us on respondent’s motion to disqualify petitioners’ counsel G. Alohawiwoole Altman (Altman). The basis of respondent’s motion is that he intends to call Altman as a witness at the trial of this case.
Rule 201(a)1 governs the conduct of attorneys before this Court. It provides that attorneys practicing before this Court “shall carry on their practice in accordance with the letter and spirit of the Rules of Professional Conduct of the American Bar Association.” Rule 3.7(a) of the American Bar Association Model Rules of Professional Conduct (ABA rule…
2Cases cited8 opinions
- Spies v. United StatesSupreme Court of the United States · 1943
- Gajewski v. CommissionerUnited States Tax Court · 1976
- Condor Merritt v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1962
- Charles Oran Mensik and Mary Mensik v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1964
- Mensik v. CommissionerUnited States Tax Court · 1962
3 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Dennis W. Harker, Mary Harker v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1996
- Fu Inv. Co. v. CommissionerUnited States Tax Court · 1995
- Harker v. CommissionerUnited States Tax Court · 1994
- Para Technologies Trust v. CommissionerUnited States Tax Court · 1992
- Dennis Harker v. CIRCourt of Appeals for the Eighth Circuit · 1996
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