Gary Anders - Page 9




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          Memo. 1997-46; Swaim v. Commissioner, T.C. Memo. 1996-545;                  
          Schmidt v. Commissioner, T.C. Memo. 1996-309; Wesselman v.                  
          Commissioner, T.C. Memo. 1996-85; Fox v. Commissioner, T.C. Memo.           
          1996-79; Nagy v. Commissioner, T.C. Memo. 1996-24; Friesen v.               
          Commissioner, T.C. Memo. 1996-2; Erwin v. Commissioner, T.C.                
          Memo. 1995-498; Reese v. Commissioner, T.C. Memo. 1995-244;                 
          McGanty v. Commissioner, T.C. Memo. 1995-178; Hacker v.                     
          Commissioner, T.C. Memo. 1994-488.                                          
               In light of the foregoing, we will exercise our discretion             
          under section 6673 and require petitioner to pay a penalty to the           
          United States in the amount of $25,000.                                     
               To reflect the foregoing,                                              
                                                       An appropriate order           
                                                  and order of dismissal              
                                                  and decision will be                
                                                  entered.                            



















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