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appeared on behalf of respondent at the Maui session.
Mr. DeCastro appeared at the Maui session on behalf of the
Thompsons. The Cravenses did not appear at the Maui session.
Following the Maui session, the Court ordered respondent and
petitioners, by May 18 and June 17, 1987, respectively, to file
opening and reply briefs addressing the evidentiary issues raised
by Chicoine and Hallett. On motions by the parties, the Court
extended the dates for the filing of opening and reply briefs to
June 8 and August 10, 1987, respectively.
2. Dixon I Opinion
On February 11, 1988, the Court issued its Dixon I opinion
rejecting Chicoine and Hallett's evidentiary arguments.
Specifically, the Court held that petitioners had failed to
establish standing to contest the Kersting search. Dixon v.
Commissioner, 90 T.C. 237 (1988).
By order dated July 1, 1988, the Court set the test cases
for trial in San Diego, California, on January 9, 1989. By order
dated October 24, 1988, the Court granted Mr. Izen's motion to
reconsider and set the test cases for trial in Honolulu, Hawaii,
on January 9, 1989.
V. Kersting Disputes With Program Participants
Before the trial of the test cases, Mr. Kersting had
disputes, summarized below, with the Thompsons and the
Alexanders.
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