- 9 -
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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Last modified: May 25, 2011