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DIXON v. COMMISSIONER

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

79 T.C.M. 1803 (2000)

T.C. Memo. 2000-116

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

United States Tax Court.

Filed March 31, 2000.

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, California, counsel for the petitioners in Docket No. 7205-94. Milton J. Carter, Jr., counsel for the respondent.

SUPPLEMENTAL MEMORANDUM OPINION2

BEGHE, Judge:

These cases are before the Court on: (1) Motions for attorney's fees and costs jointly filed by test case and nontest case petitioners represented by Joe Alfred Izen, Jr. (Mr. Izen) and nontest case petitioners represented by Robert Alan Jones (Mr. Jones); (2) motions for sanctions jointly filed by test case and nontest case petitioners represented by Messrs. Izen and Jones...

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