Frank C. Verbeck, Jr. - Page 2

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          adopts the opinion of the Special Trial Judge, which is set forth           
          below.                                                                      
                         OPINION OF THE SPECIAL TRIAL JUDGE                           
               NAMEROFF, Special Trial Judge:  This case is before us on              
          respondent's Motion to Dismiss For Failure to State a Claim and             
          to Impose a Penalty Under Section 6673.  Respondent determined              
          deficiencies in petitioner's Federal income taxes and additions             
          to tax as follows:                                                          
                                    Additions to Tax                                  
          Year        Deficiency    Sec. 6651(a)(1)         Sec. 6654(a)              
          1989      $2,504              $626                $168                      
          1990           9,268          2,317               613                       
          1991           7,136          1,784               410                       
          1992           8,020          2,005               349                       
          1993           6,065          1,516               256                       
          1994           2,315          463                 119                       
               The adjustments giving rise to the above deficiencies and              
          additions to tax are based upon the failure of petitioner to file           
          income tax returns and report his income for the subject years.             
          The nature of the unreported income determined by respondent in             
          the two notices of deficiency is "nonemployment compensation" in            
          all 6 years, plus "imputed income" for the years 1990 through               
          1993 based upon Bureau of Labor statistics.                                 
               The gist of petitioner's allegations in his petition is                
          that:  (1) "The Commissioner and/or his delegate has erroneously            
          and arbitrarily concluded that Frank C. Verbeck, Jr. is a citizen           







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