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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
therein.
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
groundless.
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