Jeffrey S. and Susan L. Duffield - Page 5




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               Respondent contends that petitioners’ position is frivolous            
          and instituted primarily for delay and that, pursuant to section            
          6673(a)(1), the Court should impose a penalty on petitioners.  We           
          decline, however, to impose such a penalty in this case.                    
               Contentions we have not addressed are irrelevant, moot, or             
          meritless.                                                                  
               To reflect the foregoing,                                              


                                                  An appropriate order and            
                                             decision will be entered.                































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