DIXON v. COMMISSIONER OF INTERNAL REVENUE

Nos. 9382-83, 15907-84, 30979-85

132 T.C. No. 5

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

United States Tax Court.

Filed March 23, 2009.


Attorney(s) appearing for the Case

John A. Irvine, for petitioners.

Henry E. O'Neill, for respondent.


OPINION

BEGHE, Judge.

These cases are part of the Kersting tax shelter litigation that stemmed from the misconduct of respondent's trial counsel in Dixon v. Commissioner, T.C. Memo. 1991-614 (Dixon II), vacated and remanded sub nom. DuFresne v. Commissioner, 26 F.3d 105 (9th Cir. 1994) (per curiam), on remand Dixon v. Commissioner...

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