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Michael Louis Minns and Enid M. Williams, for petitioners in
docket No. 29643-86.
Robert Patrick Sticht and Boris Orlov, for petitioners in
docket No. 7205-94.
Robert Patrick Sticht, for petitioners in docket Nos.
20119-84, 17992-95, and 17993-95.
Henry E. O’Neill and Peter R. Hochman, for respondent.
CONTENTS
Page
FINDINGS OF FACT ...................... 11
I. The Kersting Tax Shelters ............... 12
A. Background .................... 12
B. Respondent’s Kersting Project ........... 13
1. In General .................. 13
2. Bauspar ................... 14
C. Respondent’s Project Settlement Offer ...... 15
II. The Thompsons’ Participation in the Kersting
Tax Shelters ................... 16
A. The Thompsons’ Tax Returns ............ 16
1. Prepetition Years--1977 and 1978 ....... 16
2. Years Before the Court ............ 16
1979 ..................... 16
1980 ..................... 17
1981 ..................... 17
3. Years Following Those Before the Court .... 17
1982 ..................... 17
1983 ..................... 18
1984 ..................... 18
1985 ..................... 18
B. Examination of the Thompsons’ 1978-1981 Returns .. 19
III. The Test Case Litigation and the Thompson Settlements . 22
A. Selection of the Test Cases ............ 22
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Last modified: May 25, 2011