-20-
pursue a similar course, repeated bites of the apple should
become more expensive.5 Cf. Harper v. Commissioner, 99 T.C. at
553. In view of the foregoing, we impose a section 6673 penalty
of $6,500.
Petitioner stated at the calendar call that he wished to
appeal our decision against him, which he obviously expected. We
conclude by informing petitioner, as we have informed other
taxpayers taking frivolous positions, Abrams v. Commissioner, 82
T.C. 403, 410-412 (1984); DiCarlo v. Commissioner, T.C. Memo.
1992-280, that the Courts of Appeals have their own sanctioning
powers to deal with frivolous appeals. Sec. 7482(c)(4); 28
5Our numerous warnings to petitioner have gone unheeded. On
Feb. 8, 1996, the Court filed petitioner's Motion for a More
Definite Statement, notwithstanding that it was not accompanied
by proof of service on respondent. The motion states:
The Respondent has motioned for penalties but will
not tell Petitioner how to comply with Section 83.
Therefore the Petitioner would ask the court to explain
the operation of Section 83 and how Petitioner can
comply with it in the future.
We will deny petitioner's motion, along with his other
outstanding motions, without requesting any response from
respondent. Under Rule 51, a motion for more definite statement
is appropriate only with respect to a vague or ambiguous pleading
as to which a responsive pleading is permitted or required. No
useful purpose would be served--it would be a waste of
respondent's time--to ask her to consider and respond to
petitioner's motion. As shown by our discussion of Issue 1,
supra, petitioner is mistaken in assuming that compliance with
sec. 83 would provide a means for excluding from gross income the
compensation that he received for his services. Sec. 83, by its
terms, implements the broad statutory mandate of sec. 61(a)(1)--
to include in gross income all compensation for services--by
providing a specific regime for determining the timing and amount
of compensation income received in the form of property subject
to restrictions.
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