- 9 -
Year Docket No. Deficiency Additions to Tax
1979 19321-83 -0- -0-
1980 31326-84 $15,000 -0-
1981 30965-85 15,000 -0-
The decisions entered in the Thompson cases are now final.
All of the test cases, with the exception of the Thompson
and Cravens cases, were appealed to the U.S. Court of Appeals for
the Ninth Circuit. In DuFresne v. Commissioner, 26 F.3d 105 (9th
Cir. 1994), the Court of Appeals vacated and remanded the
decisions entered in the test cases that had been appealed and
instructed the Tax Court to conduct an evidentiary hearing "to
determine the full extent of the admitted wrong done by the
government trial lawyers" in connection with the contingent
settlements entered into with Thompson and Cravens. Id. at 107.
The Court of Appeals, citing Arizona v. Fulminante, 499 U.S. 279,
309 (1991), directed this Court to consider "whether the extent
of misconduct rises to the level of a structural defect voiding
the judgment as fundamentally unfair, or whether, despite the
government's misconduct, the judgment can be upheld as harmless
error." Id. In carrying out this mandate, we also were directed
to consider on the merits all motions of intervention filed by
parties affected by the Dixon case. Id.9
9 The appellate panel in DuFresne v. Commissioner, 26 F.3d
105 (9th Cir. 1994), vacating and remanding Dixon v.
Commissioner, T.C. Memo. 1991-614, issued an order stating that
the panel would retain jurisdiction over any subsequent appeal.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 Next
Last modified: May 25, 2011