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(4) Whether petitioner is liable for a penalty under
section 6673 for maintaining a frivolous or groundless position
in these proceedings. We hold he is.
FINDINGS OF FACT3
At the time of filing the petition, petitioner resided in
Schaumburg, Illinois. On December 16, 1996, petitioner filed
Forms 1040, U.S. Individual Income Tax Return, for the years 1992
through 1995. Before that date, petitioner had not filed any tax
returns for those years. For the years 1992 through 1995,
petitioner’s tax returns reported adjusted gross income of
$53,029, $60,406, $7,154, and $16,399, respectively. In
addition, petitioner received unemployment compensation in 1994
of $6,110 that was not reported on his return for that year.
Each of petitioner’s tax returns for the years in issue
included a Schedule A, Itemized Deductions, and a Form 4684,
Casualties and Thefts. On each Form 4684, petitioner claimed a
casualty loss for a “nonviable fetus”. For the years 1992
through 1995, petitioner claimed casualty loss deductions of
$50,729, $58,056, $4,704, and $13,899, respectively. Petitioner
claimed that the casualty loss occurred in either 1974 or 1975.4
3 Some of the facts have been stipulated, and we incorporate
by this reference the parties’ stipulation of facts and the
attached exhibits.
4 The returns for 1992 and 1993 state the casualty occurred
in June 1974. The returns for 1994 and 1995 state the casualty
occurred in June 1975. At trial, petitioner testified that the
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