Jerry and Patricia A. Dixon, et al. - Page 1

                                 T.C. Memo. 2006-190                                  


                               UNITED STATES TAX COURT                                


                JERRY AND PATRICIA A. DIXON, ET AL.,1 Petitioners v.                  
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      



               1This Memorandum Opinion supplements Dixon v. Commissioner,            
          T.C. Memo. 2006-90.  Cases of the following petitioners have been           
          treated as  related to the above-captioned case for purposes of             
          giving effect to the mandates of the Court of Appeals for the               
          Ninth Circuit in Dixon v. Commissioner, 316 F.3d 1041, 1047 (9th            
          Cir. 2003), as amended Mar. 18, 2003 (Dixon V), revg. and                   
          remanding T.C. Memo. 1999-101 (Dixon III):  Robert H. and Barbara           
          A. Gridley, docket Nos. 10588-83, 10931-84, 38757-84; Norman W.             
          and Barbara L. Adair, docket Nos. 17642-83, 38965-84, 35608-86,             
          479-89, 8070-90; Ronald L. and Mattie L. Alverson, docket No.               
          17646-83; Russell L. Fleer, Sr., and Sally A. Fleer, docket Nos.            
          27053-83 and 13477-87; 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; John L. and Terry E. Huber,                 
          docket No. 20119-84; Arden L. and Barbara G. Blaylock, docket No.           
          28723-84; Terry D. and Gloria K. Owens, docket No. 40159-84;                
          Richard and Fiorella Hongsermeier, docket No. 29643-86; 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; Stanley C. and Sharon A. Titcomb,             
          docket No. 17992-95; Richard B. and Donna G. Rogers, docket No.             
          17993-95.  The 27 related cases have been consolidated for                  
          briefing and opinion.                                                       




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