Harold E. Call - Page 24

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          session in Las Vegas without any legitimate evidence or argument            
          in support of his position.  He instead continued to espouse                
          positions that had been explicitly addressed and rejected in this           
          Court’s order of November 10, 2004, or in other cases previously            
          decided by the Court.  The Court sua sponte concludes that a                
          penalty of $5,000 should be awarded to the United States in this            
          case.  To reflect the foregoing,                                            

                                                  An appropriate decision             
                                             will be entered.                         





























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