Jerry and Patricia A. Dixon, et al.
v.
Commissioner.
United States Tax Court.https://leagle.com/images/logo.png
Filed March 30, 1999.
Filed March 30, 1999.
Attorney(s) appearing for the Case
Joe Alfred Izen, Jr., counsel for the petitioners in Docket Nos. 9382-83, 4201-84, 15907-84, 40159-84, 22783-85, 30010-85, 30979-85, 29643-86, and 35608-86. Robert Alan Jones, Las Vegas, Nevada, counsel for the petitioners in Docket Nos. 17646-83, 19464-92, 621-94, and 9532-94. Robert Patrick Sticht, Los Angeles, Calif., counsel for the petitioners in Docket Nos. 7323-84, 20119-84, 7205-94, 17992-95, and 17993-95. Mary Elizabeth Wynne, Steven A. Wilson, Andrew J. Gottlieb, Milton J. Carter, Jr., Robert E. Casey, and Richard S. Goldstein, for the respondent.
United States Tax Court.
CONTENTS
[CCH Pages]
Introduction .............................................................................. 1634
FINDINGS OF FACT .......................................................................... 1637
I. Kersting Tax Shelter Programs and Related Matters .................................. 1637
A. The Pike Case...
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