Henry F. Wesselman - Page 8

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               We are also convinced that petitioner instituted and                   
          maintained this proceeding primarily, if not exclusively, for               
          purposes of delay.  Dealing with this matter wasted the Court's             
          time, respondent's time, and taxpayers with genuine controversies           
          were delayed.                                                               
               In view of the foregoing, we will exercise our discretion              
          under section 6673(a)(1) and require petitioner to pay a penalty            
          to the United States in the amount of $5,000.  See Fox v.                   
          Commissioner, 969 F.2d 951, 953 (10th Cir. 1992), affg. T.C. Memo           
          1991-240; Crain v. Commissioner, supra at 1417-1418; Coulter v.             
          Commissioner, 82 T.C. 580, 584-586 (1984).                                  

                                             An order and decision will be            
                                        entered granting respondent's                 
                                        Motion for Summary Judgment and               
                                        requiring petitioner to pay a                 
                                        penalty pursuant to section                   

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