Henry F. Wesselman - Page 7

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          summary judgment as a matter of law, and we so hold.  See, e.g.,            
          Beard v. Commissioner, supra.                                               
               We turn now to an award of a penalty against petitioner                
          under section 6673(a).  The Court may on its own initiative                 
          require a taxpayer to pay such a penalty to the United States               
          where the circumstances justify its imposition.  Horn v.                    
          Commissioner, 90 T.C. 908, 945 (1988).                                      
               Section 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                      
               The record in this case convinces us that petitioner was not           
          interested in disputing the merits of either the deficiencies in            
          income tax or the additions to tax determined by respondent in              
          the notice of deficiency.  Rather, the record demonstrates that             
          petitioner regards this case as a vehicle to protest the tax laws           
          of this country and to espouse his own misguided views.                     
               A petition to the Tax Court is frivolous "if it is contrary            
          to established law and unsupported by a reasoned, colorable                 
          argument for change in the law."  Coleman v. Commissioner, 791              
          F.2d 68, 71 (7th Cir. 1986), affg. an unreported order of this              
          Court.  Based on well-established law, petitioner's position is             
          frivolous and groundless.                                                   

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