- 10 - Judge Goffe held the trial of the test cases in Honolulu, Hawaii, during January 1989. The majority of the test case petitioners were represented at trial by Mr. Izen. However, test case petitioners John R. and Maydee L. Thompson (docket Nos. 19321-83, 31236-84, and 30965-85) were represented at trial by Luis C. DeCastro (Mr. DeCastro), and test case petitioners John R. and E. Maria Cravens (docket Nos. 16900-83 and 15135-84) appeared pro sese. Following the trial of the test cases, the Court issued its memorandum opinion in Dixon v. Commissioner, T.C. Memo. 1991-614, 62 T.C.M. (CCH) 1440, 1991 T.C.M. (RIA) par. 91,614 (Dixon II), sustaining virtually all of respondent's determinations in each of the test cases, and entered decisions against the test case petitioners in accordance with its opinion. On March 13, 1992, the Court entered the following decisions in the Thompson and Cravens cases: John R. and Maydee L. Thompson Additions to Tax Sec. Sec. Sec. Sec. Year Deficiency 6651(a) 6653(a) 6653(a)(1) 6653(a)(2) 1979 $18,161.00 --- $908 --- --- 1980 24,838.00 --- --- --- --- 1981 36,294.52 $4,934.32 --- $1,958.28 50 percent of the interest due on the deficiency John R. and E. Maria Cravens Additions to Tax Year Deficiency Sec. 6653(a) 1979 $4,508.00 $225.40 1980 5,893.45 294.67Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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