John P. Trowbridge, Life Center Houston Business Trust, John P. Trowbridge, Trustee, and Life Choices Business Trust, John P. Trowbridge, Trustee - Page 28

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         similar to that involved here.  See Trowbridge v. Commissioner,              
         T.C. Memo. 2003-164.  We conclude that Dr. Trowbridge deserves a             
         large penalty under section 6673(a)(1).  Therefore, we shall                 
         impose on him a penalty of $25,000.                                          
              To reflect the foregoing,                                               

                                            An appropriate order will                 
                                            be issued, and decision will              
                                            be entered under Rule 155.                

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