George S. and Frela D. Beck - Page 8

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               The circumstances in this case may merit the imposition of a           
          penalty under section 6673; however, we shall not now impose such           
          a penalty.  We take this opportunity to caution petitioners that            
          we will strongly consider imposing such a penalty if they return            
          to this Court in the future with similar arguments; i.e., that              
          Native American Indians are not taxable under the Constitution.             
               To reflect the foregoing,                                              
                                                  Decision will be entered            
                                             for respondent.                          

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