Hoyt W. and Barbara D. Young, et al. - Page 13

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          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,            
               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 Appeals             

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