8
Based on well-established law, petitioners' position is frivolous
and groundless.
We also are convinced that petitioners instituted and
maintained this proceeding primarily, if not exclusively, for
purposes of delay. Having to deal with this matter wasted the
Court's time, as well as respondent's. Moreover, taxpayers with
genuine controversies were delayed. We find all of this
particularly egregious when we consider that petitioners were
aware of the outcome of their 1989 case in the Fifth Circuit, on
much the same grounds, prior to the time the trial herein
occurred, as we have recounted above. Cf. Sandvall v.
Commissioner, 898 F.2d 455, 459 (5th Cir. 1990), affg. T.C. Memo.
1989-189 and T.C. Memo. 1989-56.
In view of the foregoing, we will exercise our discretion
under section 6673(a)(1) and require petitioners to pay a penalty
to the United States in the amount of $2,000 for each of the
years here in issue. Coleman v. Commissioner, supra at 71-72;
Crain v. Commissioner, supra at 1417-1418; Coulter v.
Commissioner, 82 T.C. 580, 584-586 (1984); Abrams v.
Commissioner, 82 T.C. 403, 408-411 (1984).
In order to reflect the foregoing,
Decision will be entered
under Rule 155.
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