-10-
1236 (9th Cir. 1983) (same), affg. 76 T.C. 1027 (1981); Rowlee v.
Commissioner, 80 T.C. 1111 (1983); Boyce v. Commissioner, T.C.
Memo. 1996-439 (taxpayers raised only frivolous protester
arguments, including objecting to the spelling of their names in
capital letters), affd. without published opinion 122 F.3d 1069
(9th Cir. 1997). We see no need to repeat these discussions
here.
To reflect the foregoing,
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011