T.C. Memo. 2000-116
UNITED STATES TAX COURT
JERRY AND PATRICIA A. DIXON, ET AL.,1 Petitioners
v. COMMISSIONER OF INTERNAL REVENUE, Respondent*
Docket Nos. 9382-83, 17646-83, Filed March 31, 2000.
4201-84, 15907-84,
40159-84, 22783-85,
30010-85, 30979-85,
29643-86, 35608-86,
19464-92, 621-94,
7205-94, 9532-94.
1 Cases of the following petitioners have been consolidated
solely for purposes of deciding the motions currently before the
Court: Ronald L. Alverson and Mattie L. Alverson, docket No.
17646-83; Hoyt W. and Barbara D. Young, docket Nos. 4201-84,
22783-85, 30010-85; Robert L. and Carolyn S. DuFresne, docket
Nos. 15907-84, 30979-85; Terry D. and Gloria K. Owens, docket No.
40159-84; Richard and Fidella Hongsermeier, docket No. 29643-86;
Norman W. and Barbara L. Adair, docket No. 35608-86; Willis F.
McComas, II and Marie D. McComas, docket No. 19464-92; Wesley
Armand and Sherry Lynn Cacia Baughman, docket No. 621-94; Joe A.
and JoAnne Rinaldi, docket No. 7205-94; Norman A. and Irene
Cerasoli, docket No. 9532-94.
* This opinion supplements our previously filed
Supplemental Memorandum Findings of Fact and Opinion in Dixon v.
Commissioner, T.C. Memo. 1999-101 (Dixon III), which in turn
supplemented our Memorandum Findings of Fact and Opinion in Dixon
v. Commissioner, T.C. Memo. 1991-614 (Dixon II), vacated and
remanded per curiam sub nom. DuFresne v. Commissioner, 26 F.3d
105 (9th Cir. 1994).
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011