James Benson Dunham and Melanie A. Dunham - Page 9

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          reminded of the consequences if he repeats or persists in similar           
          claims in the future.  See sec. 6673(a)(2); Takaba v.                       
          Commissioner, 119 T.C. 285, 296-305 (2002); Edwards v.                      
          Commissioner, T.C. Memo. 2003-149.                                          
               In reaching our holdings herein, we have considered all                
          arguments made, and to the extent not mentioned above, we                   
          conclude them to be moot, irrelevant, or without merit.                     
               To reflect the foregoing,                                              

                                                       An appropriate                 
                                                  decision will be entered.           














               4(...continued)                                                        
                         the Tax Court that any attorney or other                     
                         person admitted to practice before the                       
                         Tax Court has multiplied the proceedings                     
                         in any case unreasonably and                                 
                         vexatiously, the Tax Court may require--                     
                              (A) that such attorney or other person                  
                         pay personally the excess costs, expenses,                   
                         and attorneys’ fees reasonably incurred                      
                         because of such conduct * * *                                





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