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DUFFEY v. COMMISSIONER

Docket No. 29300-86.

91 T.C. 81 (1988)

WILLIAM J. DUFFEY AND FRIEDA M. DUFFEY, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed July 21, 1988.

Attorney(s) appearing for the Case

G. Alohawiwoole Altman, for the petitioners.

Henry E. O'Neill, for the respondent.

OPINION

KÖRNER, 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...

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