- 17 -
frivolous or groundless. See Abrams v. Commissioner, 82 T.C.
403, 409-413 (1984); White v. Commissioner, 72 T.C. 1126,
1135-1136 (1979).
We have considered all of petitioner’s statements, conten-
tions, arguments, and requests that are not discussed herein,
and, to the extent we have not found them to be frivolous and/or
groundless, we find them to be without merit and/or irrelevant.
On the record before us, we shall grant respondent’s motion.
To reflect the foregoing and the concession of respondent,
An order granting respondent's
motion and an appropriate decision
will be entered.
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