- 11 -
Crain v. Commissioner, 737 F.2d 1417, 1417 (5th Cir. 1984); see
Wilcox v. Commissioner, 848 F.2d 1007, 1008 (9th Cir. 1988),
affg. T.C. Memo. 1987-225; Williams v. Commissioner, 114 T.C.
136, 139 (2000). Petitioner has wasted the time and resources of
this Court. Accordingly, we shall impose a penalty of $12,500 on
petitioner pursuant to section 6673.
To reflect the foregoing,
An appropriate order and
decision will be entered for
respondent in docket No. 15974-99,
and an order and decision will be
entered for petitioner in
docket No. 8897-99.
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Last modified: May 25, 2011