Charles and Teresa Brodman - Page 15

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          NASCO, Inc., 501 U.S. 32 (1991); First Bank v. Hartford                     
          Underwriters Ins. Co., 307 F.3d 501 (6th Cir. 2002).                        
               We have decided not to extend these proceedings for the                
          purpose of imposing further sanctions, but Mr. Jewett and other             
          counsel are reminded of the consequences to them if they repeat             
          or persist in similar claims in the future.  See also Martin v.             
          Commissioner, 756 F.2d 38, 41 (6th Cir. 1985), affg. T.C. Memo.             
          1983-473.                                                                   
               To reflect the foregoing,                                              

                                                  Decision will be entered            
                                             for respondent.                          



























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