James M. Abraham - Page 5

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            taxpayers are not entitled to jury trial in the Tax Court.                                   
            Nunley v. Commissioner, 758 F.2d 372 (9th Cir. 1985); Dawn v.                                
            Commissioner, 675 F.2d 1077 (9th Cir. 1982), affg. T.C. Memo.                                
            1979-479; Swanson v. Commissioner, 65 T.C. 1180 (1976).                                      
            Petitioner's contention that he was improperly denied a right to                             
            a jury trial in this Court lacks merit.                                                      
                  As to respondent's oral motion for imposition of a penalty                             
            under section 6673, section 6673(a)(1) allows this Court to award                            
            a penalty not in excess of $25,000 when proceedings have been                                
            instituted or maintained primarily for delay, or where the                                   
            taxpayer's position is frivolous or groundless if it is contrary                             
            to established law and unsupported by a reasoned, colorable                                  
            argument for a change in the law.  Coleman v. Commissioner, 791                              
            F.2d 68, 71 (7th Cir. 1986); Kish v. Commissioner, T.C. Memo.                                
            1998-16; Talmage v. Commissioner, T.C. Memo. 1996-114, affd.                                 
            without published opinion 101 F.3d 695 (4th Cir. 1996).  In our                              
            opinion, such is the case here, and we believe that a penalty is                             
            appropriate.  The position argued by petitioner is frivolous and                             
            wholly without merit.  We will require petitioner to pay a $500                              
            penalty under section 6673(a).                                                               
                  To reflect the foregoing,                                                              

                                                       An appropriate order and                          
                                                 decision will be entered.                               

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