- 9 - 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.Page: Previous 1 2 3 4 5 6 7 8 9
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