Jerry and Patricia A. Dixon, et al - Page 1














                                 T.C. Memo. 1999-101                                  


                               UNITED STATES TAX COURT                                


          JERRY AND PATRICIA A. DIXON, ET AL.,1 Petitioners                           
          v. COMMISSIONER OF INTERNAL REVENUE, Respondent*                            


               Docket Nos.  9382-83, 17646-83,    Filed March 30, 1999.               
          4201-84,  7323-84,                                                          
          15907-84, 20119-84,                                                         
          40159-84, 22783-85,                                                         
          30010-85, 30979-85,                                                         
          29643-86, 35608-86,                                                         
          19464-92,   621-94,                                                         
          7205-94,  9532-94,                                                          
          17992-95, 17993-95.                                                         

          1  Cases of the following petitioners are consolidated                      
          herewith:  Ronald L. Alverson and Mattie L. Alverson, docket No.            
          17646-83; Hoyt W. and Barbara D. Young, docket Nos. 4201-84,                
          22783-85, 30010-85; Anthony E. and Carol A. Eggers, docket No.              
          7323-84; Robert L. and Carolyn S. DuFresne, docket Nos. 15907-84,           
          30979-85; John L. and Terry E. Huber, docket No. 20119-84;                  
          Terry D. and Gloria K. Owens, docket No. 40159-84; Richard and              
          Fidella Hongsermeier, docket No. 29643-86; Norman W. and                    
          Barbara L. Adair, docket No. 35608-86; Willis F. McComas, II and            
          Marie D. McComas, docket No. 19464-92; Wesley Armand and Sherry             
          Lynn Cacia Baughman, docket No. 621-94; Joe A. and JoAnne                   
          Rinaldi, docket No. 7205-94; Norman A. and Irene Cerasoli, docket           
          No. 9532-94; Stanley C. and Sharon A. Titcomb, docket No. 17992-            
          95; Richard B. and Donna G. Rogers, docket No. 17993-95.                    
               *  This opinion supplements our previously filed Memorandum            
          Findings of Fact and Opinion in Dixon v. Commissioner, T.C. Memo.           
          1991-614, vacated and remanded per curiam sub nom. DuFresne v.              
          Commissioner, 26 F.3d 105 (9th Cir. 1994).                                  

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