T.C. Memo. 2006-90
UNITED STATES TAX COURT
JERRY AND PATRICIA A. DIXON, ET AL.,1 Petitioners
v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 9382-83, 10588-83, Filed May 2, 2006.
17642-83, 17646-83,
1Cases of the following petitioners have been treated as
cases related to the above-captioned case for purposes of the
additional evidentiary hearing required to give 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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