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Commissioner, 702 F.2d 59 (5th Cir. 1983). In Knighten, the U.S.
Court of Appeals for the Fifth Circuit said:
Since he has never alleged any facts at all, and his
legal arguments were clearly without merit, he has
failed to demonstrate that there is any issue the
resolution of which could possibly be affected by a
hearing; thus, there is simply no point in having one.
The Consitution does not require such futile exercises.
[Id. at 61.]
See also Morrison v. Commissioner, 81 T.C. 644, 651 (1983)
(summary judgment proper where taxpayers did not set forth
specific facts as required by Rule 121(d)).
We have examined all the materials in the record and
construed facts most favorably for petitioner. We conclude that
there is no dispute as to any material fact, that petitioner's
contentions are frivolous, and that respondent is entitled to
summary judgment.
We will deny petitioner's motion to strike respondent's
motion for summary judgment filed August 13, 1997, for the same
reasons for which we grant respondent's motion for summary
judgment.
B. Imposition of a Penalty Under Section 6673
We next decide whether the Court, on its own motion, should
award a penalty to the United States under section 6673.
Section 6673 provides that the Court may require the
taxpayer to pay a penalty to the United States not in excess of
$25,000 when proceedings have been instituted or maintained
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