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JERRY v. COMMISSIONER

Dkt. Nos. 9382-83, 10588-83, 17642-83, 17646-83.

91 T.C.M. 1086 (2006)

T.C. Memo. 2006-90

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

United States Tax Court.

May 2, 2006.

Attorney(s) appearing for the Case

Henry G. Binder and John A. Irvine, 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.

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

Robert Patrick Sticht and Boris Orlov, for petitioners 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.


                             CONTENTS

FINDINGS OF FACT

I.      The Kersting Tax Shelters

        A.    Background
        B.    Respondent's Kersting Project

              1.    In General
              2.    Bauspar

        C.    Respondent's Project Settlement Offer

II.     The Thompsons' Participation in the Kersting Tax Shelters

        A.    The Thompsons' Tax Returns

              1.    Prepetition...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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