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
JERRY AND PATRICIA A. DIXON, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Dixon v. Comm'r
Nos. 9382-83, 15907-84, 30979-85
United States Tax Court
132 T.C. 55; 2009 U.S. Tax Ct. LEXIS 5; 132 T.C. No. 5;
March 23, 2009. 30979-85., Filed
Dixon v. Comm'r, T.C. Memo 2006-190, 2006 Tax Ct. Memo LEXIS 193 (T.C., 2006)
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,…
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- 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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