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  5. 62 T.C.M. 1440 (1991)
 

DIXON v. COMMISSIONER

Docket Nos. 9382-83, 16900-83, 17640-83, 19321-83, 4201-84, 15135-84, 15907-84, 31236-84, 40159-84, 22783-85, 30010-85, 30965-85, 30979-85, 29643-86.

62 T.C.M. 1440 (1991)

T.C. Memo. 1991-614

Jerry R. and Patricia A. Dixon, et al. v. Commissioner.

United States Tax Court.

Filed December 11, 1991.

Attorney(s) appearing for the Case

Joe Alfred Izen, Jr., for the petitioners in Docket Nos. 9382-83, 17640-83, 4201-84, 15907-84, 40159-84, 22783-85, 30010-85, 30979-85, and 29643-86.2 Luis C. DeCastro and Philip J. Hoskins, for the petitioners in Docket Nos. 19321-83, 31236-84, and 30965-85. John R. Cravens, pro se in Docket Nos. 16900-83, 15135-84. Kenneth W. McWade, Jeffrey A. Hatfield, and Thomas A. Dombrowski, for the respondent.

                                            TABLE OF CONTENTS

Issues ........................................................................................   1444
Findings of Fact ..............................................................................   1444
      I. Promoter Background ..................................................................   1444
     II. Kersting Corporations ..................................................................

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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