Jerry and Patricia A. Dixon, et al. - Page 28

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          remaining nontest case petitioners.26   Accordingly, the relevant           
          inquiry is not whether petitioners paid or incurred the claimed             
          fees and expenses, but whether the real parties in interest who             
          did pay or incur those amounts satisfy the net worth requirement            

          26 It could be argued that only those nontest case                          
          petitioners who are bound by the outcome of this litigation,                
          i.e., those who entered into piggyback agreements, should be                
          considered real parties in interest.  Cf. Mearkle v.                        
          Commissioner, 90 T.C. 1256, 1261 & n.6 (1988) (refusing to fully            
          reimburse petitioners’ claimed litigation costs when those costs            
          clearly related to cases of similarly situated taxpayers--Amway             
          distributors--as well; Court notes that “this case is not a ‘test           
          case’ which the parties and the Court agree to litigate in order            
          to resolve an issue affecting many other taxpayers who agree to             
          be bound by the result therein”).  (Emphasis added.)  However, in           
          Dixon v. Commissioner, T.C. Memo. 2006-90 (Dixon VI), we observe            
          that “the parties have agreed--and properly so--that the sanction           
          [imposed in Dixon VI] applies to benefit not only the test case             
          petitioners, but also to nontest case petitioners in all                    
          remaining docketed cases in the Kersting project, whether or not            
          they signed piggyback agreements.”  (Emphasis added.)  We                   
          similarly draw no distinction between piggybackers and non-                 
          piggybackers for purposes of our real party in interest analysis.           

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