William J. Laidlaw III - Page 6




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          Court.  On the basis of well-established law, we find that                  
          petitioner's position is frivolous and groundless.                          
               The record in these cases convinces us that petitioner was             
          not interested in disputing the merits of either the deficiencies           
          in income taxes or the additions to tax determined by respondent            
          in the respective notices of deficiency.  Rather, the record                
          demonstrates that petitioner regards these cases as vehicles to             
          espouse his own misguided view of the tax laws of this country.             
               We are also convinced that petitioner instituted and                   
          maintained these proceedings primarily, if not exclusively, for             
          purposes of delay.  Dealing with these matters wasted the Court's           
          time and respondent's time, and taxpayers with genuine                      
          controversies were delayed.                                                 
               In view of the foregoing, we shall exercise our discretion             
          under section 6673(a)(1) and require petitioner to pay penalties            
          to the United States in the total amount of $25,000.  See Fox v.            
          Commissioner, 969 F.2d 951, 953 (10th Cir. 1992), affg. T.C.                
          Memo. 1991-240; Crain v. Commissioner, 737 F.2d 1417, 1417-1418             
          (5th Cir. 1984); Coulter v. Commissioner, 82 T.C. 580, 584-586              
          (1984).                                                                     













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