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Appeals directed this Court to consider on the merits all motions
of intervention filed by parties affected by Dixon II. See id.3
On February 2, 1995, respondent filed a Motion for an
Evidentiary Hearing. On September 14, 1995, the Court granted
respondent's motion. To effectuate the direction of the Court of
Appeals regarding intervention, the Court ordered that the cases
of 10 nontest case petitioners, the majority of whom had
previously signed piggyback agreements, be consolidated with the
remaining test cases for purposes of the evidentiary hearing.4
As a result, three groups of petitioners have participated in all
subsequent phases of the evidentiary hearing: Test case and
nontest case petitioners represented by Mr. Izen; nontest case
petitioners represented by Mr. Jones; and nontest case
petitioners represented by Mr. Sticht.5 The positions taken by
3 The appellate panel in DuFresne v. Commissioner, 26 F.3d
105, 107 (9th Cir. 1994), vacating and remanding per curiam Dixon
v. Commissioner, T.C. Memo. 1991-614, 62 T.C.M. (CCH) 1440, 1991
T.C.M. (RIA) par. 91,614 (Dixon II), issued an order stating that
the panel would retain jurisdiction over any subsequent appeal.
4 On June 13, 1995, test case petitioner Mr. Rina conceded
his case in full, resulting in entry of a stipulated decision in
docket No. 17640-83 that was identical with the decision
originally entered in that case on the basis of the Court's
opinion in Dixon II.
5 The group of cases that were consolidated for purposes of
the evidentiary hearing initially included the case of William D.
and Karen S. Booth, docket No. 28950-88, in which Declan J.
O'Donnell (Mr. O'Donnell) had entered his appearance. However,
at the start of the evidentiary hearing, the Court granted
Mr. O'Donnell's motion to sever the Booth case from the cases
consolidated for the evidentiary hearing. Mr. O'Donnell argued
that, in light of the theory underlying a Motion for Summary
Judgment that he had filed on behalf of the Booths, they had no
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