Stephen V. Talmage - Page 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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