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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).
Because the petition and the amended petition fail to state
a claim upon which relief can be granted, we shall grant
respondent's motion to dismiss for failure to state a claim. See
Scherping v. Commissioner, 747 F.2d 478 (8th Cir. 1984); see also
Nieman v. Commissioner, T.C. Memo. 1993-533; Solomon v.
Commissioner, T.C. Memo. 1993-509, affd. without published
opinion 42 F.3d 1391 (7th Cir. 1994).6
In order to reflect the foregoing,
An order of dismissal and
decision will be entered.
6 Respondent's motion does not include a request that the
Court award a penalty to the United States pursuant to sec.
6673(a), and we have decided not to award such a penalty on our
own motion. Petitioners are advised, however, that sec.
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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