- 307 -
Conclusion
Consistent with all the foregoing, we will issue an order
reinstating the Court's opinion in Dixon v. Commissioner, T.C.
Memo. 1991-614, excepting the portions sustaining respondent's
determinations that test case petitioners were liable for
additions to tax for negligence under sections 6653(a)(2) and
6653(a)(1)(B) and increased interest under section 6621(c), and
directing the parties, where appropriate, to file stipulated
decisions with the Court.
An appropriate order will be issued
and decisions will be entered in docket
Nos. 9382-83, 4201-84, 15907-84, 40159-84,
22783-85, 30010-85, 30979-85, and 29643-86.
An appropriate order will be issued in
docket Nos. 17646-83, 7323-84, 20119-84,
35608-86, 19464-92, 621-94, 7205-94,
9532-94, 17992-95, and 17993-95.
127(...continued)
program participants are not liable for additions to tax for
negligence for taxable years before 1982. We have surmised that
respondent limited this concession to taxable years before 1982
on the ground that the Court’s May 1982 release of its opinion in
Pike v. Commissioner, 78 T.C. 822 (1982), put prospective
Kersting program participants on notice that the Kersting
programs did not generate legitimate interest deductions. See
supra note 26. The record does not disclose whether respondent
intends to extend the same relief across the board to all
participants in the Kersting programs whose cases have not been
the subject of a final determination. We observe that extending
such relief would promote the consistency in treatment among
similarly situated taxpayers that piggyback agreements and the
test case procedure are intended to promote.
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