T.C. Memo. 2006-190
UNITED STATES TAX COURT
JERRY AND PATRICIA A. DIXON, ET AL.,1 Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
1This Memorandum Opinion supplements Dixon v. Commissioner,
T.C. Memo. 2006-90. Cases of the following petitioners have been
treated as related to the above-captioned case for purposes of
giving effect to the mandates of the Court of Appeals for the
Ninth Circuit in Dixon v. Commissioner, 316 F.3d 1041, 1047 (9th
Cir. 2003), as amended Mar. 18, 2003 (Dixon V), revg. and
remanding T.C. Memo. 1999-101 (Dixon III): Robert H. and Barbara
A. Gridley, docket Nos. 10588-83, 10931-84, 38757-84; Norman W.
and Barbara L. Adair, docket Nos. 17642-83, 38965-84, 35608-86,
479-89, 8070-90; Ronald L. and Mattie L. Alverson, docket No.
17646-83; Russell L. Fleer, Sr., and Sally A. Fleer, docket Nos.
27053-83 and 13477-87; Hoyt W. and Barbara D. Young, docket Nos.
4201-84, 22783-85, 30010-85; Robert L. and Carolyn S. DuFresne,
docket Nos. 15907-84, 30979-85; John L. and Terry E. Huber,
docket No. 20119-84; Arden L. and Barbara G. Blaylock, docket No.
28723-84; Terry D. and Gloria K. Owens, docket No. 40159-84;
Richard and Fiorella Hongsermeier, docket No. 29643-86; 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. The 27 related cases have been consolidated for
briefing and opinion.
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