Bruce M. Crow - Page 12

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          comply with the Court's Order directing the filing of a proper              
          second amended petition.  Considering all of the circumstances,             
          we will exercise our discretion under section 6673(a)(1) and                
          require petitioner to pay a penalty to the United States in the             
          amount of $2,500.  Coleman v. Commissioner, supra at 71-72; Crain           
          v. Commissioner, supra at 1417-1418; Abrams v. Commissioner,                
          supra at 408-411.                                                           
          To reflect the foregoing,                                                   

          An order and decision will be                                               
          entered granting respondent's Motion                                        
          for Summary Judgment and imposing a                                         
          penalty upon petitioner pursuant to                                         
          section 6673(a)(1).                                                         

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