DIXON v. COMMISSIONER

Docket Nos. 9382-83, 17646-83, 4201-84, 7323-84, 15907-84, 20119-84, 40159-84, 22783-85, 30010-85, 30979-85, 29643-86, 35608-86, 19464-92, 621-94, 7205-94, 9532-94, 17992-95 and 17993-95.

77 T.C.M. 1630 (1999)

T.C. Memo. 1999-101

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

United States Tax Court.

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.


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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