Gaylon L. Harrell - Page 19

                    Q  [Mr. KUTTEN]  Your prior Tax Court trial, was it in            
               this very same room, Mr. Harrell, where you’re sitting                 
                    A  [PETITIONER]  That’s correct.  Yes.                            
                    Q  And did you make basically the same arguments to the           
               Court then?                                                            
                    A  Basically the same argument as the issue today?                
                    Q  Yes.                                                           
                    A  Part of the issue is the issue I’ve raised today.              
                    Q  And the Court stated that your arguments were                  
               frivolous.  Is that not correct?                                       
                    A  I believe that’s correct, that that was the                    
               terminology used someplace in the decision.  Whether it was            
               by the Tax Court or the Appeals Court, I don’t recall.                 
               In view of the fact that petitioner disregarded the Court’s            
          warning and persisted in presenting frivolous arguments that have           
          been firmly rejected by this Court and others in the past, and              
          that petitioner persisted in presenting such arguments after                
          having been warned twice during the course of the instant case,             
          we conclude that petitioner’s conduct justifies imposing a                  
          substantial penalty on petitioner; we award a penalty to the                
          United States in the amount of $10,000 under the provisions of              
          section 6673.                                                               

               To take account of the foregoing, including the matters                
          described supra notes 1 and 2,                                              
                                                  Decision will be entered            

Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  Next

Last modified: May 25, 2011