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MEMORANDUM FINDINGS OF FACT AND OPINION2
BEGHE, Judge: With this opinion, the Court hopes to provide
a template for resolution of the more than 1,3003 remaining cases
2This opinion is issued pursuant to the mandates of the
Court of Appeals for the Ninth Circuit in Dixon V, revg. and
remanding Dixon III. Dixon III had supplemented our Memorandum
Findings of Fact and Opinion in Dixon v. Commissioner, T.C. Memo.
1991-614 (Dixon II), vacated and remanded per curiam sub nom.
DuFresne v. Commissioner, 26 F.3d 105 (9th Cir. 1994). For the
record, Dixon I is reported as Dixon v. Commissioner, 90 T.C. 237
(1988), holding that petitioners had failed to establish standing
to contest a search of Kersting’s office, thereby sustaining the
validity of the deficiency notices generated by the information
discovered in that search. Dixon IV, reported as Dixon v.
Commissioner, T.C. Memo. 2000-116, provided for awards of
attorney’s fees under sec. 6673(a)(2) to petitioners in Dixon
III.
Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the years at issue, and
all Rule references are to the Tax Court Rules of Practice and
Procedure.
3In addition to the more than 1,300 open cases, petitioners
in 52 of the more than 500 other dockets in the Kersting project
in which stipulated decisions were entered, both before and after
discovery and disclosure of the misconduct held by the Court of
Appeals in Dixon V to have constituted fraud on the Court, have
filed motions for leave to file motions to vacate their
decisions. The Court has returned unfiled numerous other such
motions because of procedural defects. Petitioners filing or
attempting to file such motions have thereby sought to become
entitled to the benefits of the Thompson settlement as mandated
by the Court of Appeals in Dixon V. Motions for reconsideration
have been filed in the three dockets addressed in Lewis v.
Commissioner, T.C. Memo. 2005-205, in which we denied
petitioners’ motions for leave to file motions to vacate
stipulated decisions in Kersting-related cases.
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Last modified: May 25, 2011