Dixon v. Comm'r
United States Tax Court
Ps' cases were three of the Kersting tax shelter test cases that were included 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) (DuFresne), on remand Dixon v. Commissioner, T.C. Memo. 1999-101 (Dixon III), supplemented by T.C. Memo. 2000-116 (Dixon IV), revd. and remanded 316 F.3d 1041, 1047 (9th Cir. 2003) (Dixon V), on remand T.C. Memo. 2006-90 (Dixon VI), supplemented by T.C.
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Ps' cases were three of the Kersting tax shelter test cases that were included 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) (DuFresne), on remand Dixon v. Commissioner, T.C. Memo. 1999-101 (Dixon III), supplemented by T.C. Memo. 2000-116 (Dixon IV), revd. and remanded 316 F.3d 1041, 1047 (9th Cir. 2003) (Dixon V), on remand T.C. Memo. 2006-90 (Dixon VI), supplemented by T.C. Memo. 2006-190 (Dixon VIII) (on appeal Dec. 28, 2006, and Jan. 3, 2007). The protracted and multiplied proceedings in these…
1Opinion of the Court
CONTENTS
Page
Background 59
Discussion ... 68
I. Sources of Tax Court’s Power To Assess Attorneys’ Fees . oo CO
II. Authority To Award Fees Under Section 6673(a)(2) . oo CO
A. Positions of the Parties. 05 CO
B. Preliminary Comment . a* CO
C. Overview of Prevailing Party Statutes and Sanctioning Statutes . o o
D. Principles of Statutory Construction.
E. Interpretation of “excess costs, expenses, and attorneys’ fees reasonably incurred because of such conduct” . <1 ^
1. Threshold Requirement: Attorney-Client Relationship . Ol
2. Definition of “Incurred” . <1 05
3. History of Section 6673(a)(2). <1 CO
4.…
2Cases cited101 opinions
- Hensley v. EckerhartSupreme Court of the United States · 1983
- Blum v. StensonSupreme Court of the United States · 1984
- Chambers v. Nasco, Inc.Supreme Court of the United States · 1991
- Arizona v. FulminanteSupreme Court of the United States · 1991
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
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3Cited by11 opinions
- Centennial Archaeology, Inc. v. AECOM, Inc.Court of Appeals for the Tenth Circuit · 2012
- Windham v. WindhamWyoming Supreme Court · 2015
- BMC Software Inc. v. CommissionerUnited States Tax Court · 2013
- Sandberg v. Comm'rUnited States Tax Court · 2011
- Patients Mutual Assistance Collective Corporation d.b.a. Harborside Health Center v. CommissionerUnited States Tax Court · 2018
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