George A. Robinson - Page 10




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          taxable years 1995 and 1996.5                                               
          Respondent’s Motion                                                         
             The Court may grant summary judgment where there is no genu-             
          ine issue of material fact and a decision may be rendered as a              
          matter of law.  Rule 121(b); Sundstrand Corp. v. Commissioner, 98           
          T.C. 518, 520 (1992), affd. 17 F.3d 965 (7th Cir. 1994).  We                
          conclude that there are no genuine issues of material fact                  
          regarding the questions raised in respondent’s motion.                      
             Where, as is the case here, the validity of the underlying               
          tax liability is not properly placed at issue, the Court will               
          review the determination of the Commissioner of Internal Revenue            
          for abuse of discretion.  Sego v. Commissioner, 114 T.C. 604, 610           
          (2000); Goza v. Commissioner, 114 T.C. 176, 181-182 (2000).                 
             As was true of petitioner’s September 9, 1997 letter and                 
          petitioner’s attachments to Forms 12153, petitioner’s response to           
          respondent’s motion (petitioner’s response) contains contentions,           
          arguments, and requests that the Court finds to be frivolous                
          and/or groundless.6                                                         



               5The Court will recharacterize respondent’s motion for                 
          partial summary judgment as a motion for summary judgment.                  
               6The contentions, arguments, and requests set forth in                 
          petitioner’s response are similar to the contentions, arguments,            
          and requests set forth in responses by certain other taxpayers              
          with cases in the Court to motions for summary judgment and to              
          impose a penalty under sec. 6673 filed by the Commissioner of               
          Internal Revenue in such other cases.  See, e.g., Smith v.                  
          Commissioner, T.C. Memo. 2003-45.                                           





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