Bruce M. Crow - Page 10

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          before.  E.g., Nieman v. Commissioner, T.C. Memo. 1993-533;                 
          Solomon v. Commissioner, T.C. Memo. 1993-509, affd. without                 
          published opinion 43 F.3d 1391 (7th Cir. 1994).  Further, as the            
          Court of Appeals for the Fifth Circuit has remarked:  "We                   
          perceive no need to refute these arguments with somber reasoning            
          and copious citation of precedent; to do so might suggest that              
          these arguments have some colorable merit."  Crain v.                       
          Commissioner, 737 F.2d 1417, 1417 (5th Cir. 1984).                          
          The absence in the pleadings filed by petitioner of specific                
          justiciable allegations of error and supporting facts is                    
          sufficient to grant a motion for summary judgment.  Based on the            
          record herein, respondent is entitled to judgment as a matter of            
          law, and we so hold.  Beard v. Commissioner, 82 T.C. at 772-773;            
          Rowlee v. Commissioner, supra at 1117 n.3, and cases cited                  
          We turn now to the question of whether we should impose a                   
          penalty against petitioner under section 6673(a).  As relevant              
          herein, section 6673(a)(1) authorizes the Tax Court to require a            
          taxpayer to pay to the United States a penalty not in excess of             
          $25,000 whenever it appears that proceedings have been instituted           
          or maintained by the taxpayer primarily for delay or that the               
          taxpayer's position in such proceeding is frivolous or                      

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