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should be penalized, and that respondent should submit an
affidavit of costs for the Court’s use in deciding whether and to
what extent petitioner’s counsel should be liable for
respondent’s excess costs and the amount of the penalty to be
imposed on petitioner.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
The stipulated facts and the attached exhibits are incorporated
herein by this reference. Petitioner resided in Clovis,
California, when he filed the petition.
Petitioner is a medical doctor who has been practicing
preventive medicine since 1961. During the years in issue,
petitioner carried on his medical practice under the name
Sunnyside Medical.
Petitioner also makes movies for use in his medical
practice, provides religious and spiritual guidance to patients,
markets music written by his father, and composes music.
Petitioner also acts as a registered medical examiner for the
Federal Aviation Administration. Petitioner did not track the
receipts and expenditures of his spiritual, music, and movie-
making activities separately from those of his medical practice.
During the years in issue, petitioner resided at 451 Burl
Avenue, Clovis, California (Burl Avenue residence). Petitioner
did not see patients at the Burl Avenue residence. However, he
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