Jerry and Patricia A. Dixon - Page 2




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               Joe Alfred Izen, Jr., counsel for petitioners in docket Nos.           
          9382-83, 4201-84, 15907-84, 40159-84, 22783-85, 30010-85, 30979-            
          85, 29643-86, and 35608-86.                                                 
               Robert Alan Jones, counsel for petitioners in docket Nos.              
          17646-83, 19464-92, 621-94, and 9532-94.                                    
               Robert Patrick Sticht, counsel for petitioners in docket No.           
          7205-94.                                                                    
               Milton J. Carter, Jr., counsel for respondent.                         


                           SUPPLEMENTAL MEMORANDUM OPINION2                           
          BEGHE, Judge:  These cases are before the Court on:  (1)                    
          Motions for attorney's fees and costs jointly filed by test case            
          and nontest case petitioners represented by Joe Alfred Izen, Jr.            
          (Mr. Izen) and nontest case petitioners represented by Robert               
          Alan Jones (Mr. Jones); (2) motions for sanctions jointly filed             
          by test case and nontest case petitioners represented by Messrs.            
          Izen and Jones; and (3) a motion for sanctions filed by Robert              
          Patrick Sticht (Mr. Sticht) on behalf of petitioners Joe A. and             
          JoAnne Rinaldi in docket No. 7205-94.                                       







          2  Unless otherwise indicated, section references are to the                
          Internal Revenue Code, as amended, and Rule references are to the           
          Tax Court Rules of Practice and Procedure.                                  




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