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findings in Dixon III and IV, as modified by Dixon V. Otherwise,
the pertinent facts, as set forth in petitioners’ motions and the
oppositions thereto, and as summarized in this “Background”
section of our opinion, are undisputed.4
Respondent determined deficiencies of $935 in petitioners’
Federal income taxes for their taxable year 1983, $3,523 for
their taxable year 1984, and $2,744 for their taxable year 1986.
For all 3 years, respondent also determined that petitioners were
liable for additions to tax for negligence or intentional
disregard of rules or regulations under section 6653(a)(1) for
1983 and 1984 and under section 6653(a)(1)(A) for 1986, with
increased interest under section 6653(a)(2) for 1983 and 1984 and
4Motions similar to those under consideration herein have
been filed and lodged by other taxpayers, most of whom were
represented by Messrs. O’Donnell and Jones when they settled
their cases and who continue to be represented by them in
connection with their pending motions. In addition, similar
motions by still other taxpayers, some represented by Messrs.
O’Donnell and Jones and some represented by other attorneys, have
not been filed or lodged by the Court for technical reasons and
have been returned to the taxpayers’ attorneys.
Still other motions have been filed and lodged on behalf of
taxpayers who signed stipulated decisions that were entered
before discovery and revelation of the settlements in the test
cases whose concealment was ultimately held in Dixon V to
constitute fraud on the Court. In two such cases, Kahle v.
Commissioner, docket Nos. 24558-84 and 38976-84, in which the
stipulated decisions were agreed to and entered after publication
of the Court’s opinion in Dixon II and before the discovery and
revelation of the Thompson settlement, respondent has conceded on
the record that the taxpayers are entitled to have their
stipulated decisions vacated so that they can become entitled to
the benefits of the Thompson settlement as mandated by the Court
of Appeals for the Ninth Circuit in Dixon V.
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