Even Klein, who was inclined at first to approve bankruptcy without a trial, said he was going forward with the hearing to create an appellate record.

NPR: Stockton Bankruptcy Decision Only The Beginning

The hearing was not without its lighter moments as Judge Pauly must decide whether to order a new trial.

FORBES: Tax Shelter Conviction Could Be Thrown Out

In March, after six weeks of trial, Kansas District Court Judge John Lungstrum acquitted the lawyers without even hearing the defense's case.

FORBES: Follow Through