- 8 -
3. Rejection of Mr. Izen's Argument for Entry of
Decision On the Basis of Thompson Decisions..........296
VIII. Mary Carter Agreements..................................296
IX. Mr. Sticht's Motion To Sever Case and for Entry of
Decision or Alternatively To Sever Case and Set for
Trial ..................................................300
X. Protective Orders.......................................302
XI. Sanctions...............................................305
Conclusion....................................................307
SUPPLEMENTAL MEMORANDUM FINDINGS OF FACT AND OPINION
BEGHE, Judge: Eight of these consolidated cases--with five
petitioners represented by Joe Alfred Izen, Jr. (Mr. Izen),--are
test cases before the Court on remand from the Court of Appeals
for the Ninth Circuit in DuFresne v. Commissioner, 26 F.3d 105
(9th Cir. 1994), vacating and remanding per curiam Dixon v.
Commissioner, T.C. Memo. 1991-614.
The other 10 consolidated cases--with petitioners in one
case represented by Mr. Izen and the other petitioners
represented by Robert Alan Jones (Mr. Jones) and Robert Patrick
Sticht (Mr. Sticht)--are nontest cases that have been added to
the consolidated group in order to effectuate the direction of
the Court of Appeals "to consider on the merits all motions of
intervention filed by parties affected by this case." Id. at
107.
Unless otherwise indicated, section references are to the
Internal Revenue Code, as amended, and Rule references are to the
Tax Court Rules of Practice and Procedure.
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