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  5. 92 T.C.M. 245 (2006)
 

PATRICIA A. v. COMMISSIONER

Docket Nos. 9382-83, 10588-83, 17642-83, 17646-83, 27053-83, 4201-84, 10931-84, 15907-84, 20119-84, 28723-84, 38757-84, 38965-84, 40159-84, 22783-85, 30010-85, 30979-85, 29643-86, 35608-86, 13477-87, 479-89, 8070-90, 19464-92, 621-94, 7205-94, 9532-94, 17992-95, 17993-95.

92 T.C.M. 245 (2006)

T.C. Memo. 2006-190

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

United States Tax Court.

September 7, 2006.

Attorney(s) appearing for the Case

John A. Irvine and Henry G. Binder, for petitioners in docket Nos. 9382-83, 15907-84, and 30979-85;

Joe Alfred Izen, Jr., for petitioners in docket Nos. 17642-83, 4201-84, 38965-84, 40159-84, 22783-85, 30010-85, 35608-86, 479-89, and 8070-90;

Robert Alan Jones, for petitioners in docket Nos. 17646-83, 10931-84, 38757-84, 19464-92, 621-94, and 9532-94;

Declan J. O'Donnell, for petitioners in docket Nos. 10588-83, 27053-83, 28723-84, and 13477-87;

Michael Louis Minns and Enid M. Williams, for petitioners in docket No. 29643-86;

Joe A. and JoAnne Rinaldi, pro sese in docket No. 7205-94;

Robert Patrick Sticht, for petitioners in docket Nos. 20119-84, 17992-95, and 17993-95;

Henry E. O'Neill and Peter R. Hochman, for respondent.

JERRY AND PATRICIA A. DIXON, ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

SUPPLEMENTAL MEMORANDUM OPINION

BEGHE, Judge:

These cases continue before the Court on petitioners Richard and Fiorella Hongsermeier's motion under Rule 1612 for reconsideration of our Memorandum Opinion in T.C. Memo. 2006-90 (Dixon VI). Petitioners' motion arises from litigation using a test case procedure that resulted in Dixon v. Commissioner [Dec. 47,801(M)],

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