Robert Hurford and Catherine Simone Hale - Page 11




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          a penalty should they return to the Court and advance similar               
          arguments in the future.                                                    
               To reflect the foregoing,                                              
                                        An order and decision will be                 
                                   entered granting respondent’s oral                 
                                   motion to dismiss for lack of                      
                                   jurisdiction and to strike and                     
                                   respondent’s motion for summary judgment           
                                   and denying respondent’s request for the           
                                   imposition of a penalty pursuant to                
                                   section 6673(a).                                   





























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Last modified: May 25, 2011