- 13 - counsel of record for the Hongsermeiers. Thus, three sets of counsel pursued the test case appeal: Izen on behalf of the Youngs, Minns on behalf of the Hongsermeiers, and Porter & Hedges on behalf of the Dixons, DuFresnes, and Owenses (hereafter, the PH appellants). On July 26, 2002, after the test case appellants’ opening briefs, respondent’s answering brief, and the test case appellants’ reply briefs had all been filed, Jones filed a motion for leave to intervene in the test case appeal on behalf of one of the four Jones petitioners (the Cerasolis). The Court of Appeals denied the Cerasolis’ motion by order dated September 6, 2002. On January 17, 2003, the Court of Appeals reversed and remanded the test cases, holding that the misconduct of the Government attorneys in the trial of the test cases was a fraud on the court, for which no showing of prejudice is required. See Dixon v. Commissioner, 316 F.3d 1041 (9th Cir. 2003) (Dixon V). As for the remedy, the Court of Appeals decreed that respondent be sanctioned by entry of judgment in favor of the test case petitioners “and all other taxpayers properly before this Court on terms equivalent to those provided in the settlement agreement with Thompson and the IRS.” Id. at 1047. The Court of AppealsPage: Previous 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 Next
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