Alan D. Stang - Page 27

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          therein as frivolous and imposed a penalty under section 6673.              
          Rodriguez v. Commissioner, supra; Spurlock v. Commissioner,                 
          supra; Wheelis v. Commmissioner, supra; Lee v. Commissioner,                
          supra; Ruocco v. Commissioner, supra.  Petitioner’s actions here            
          are equally insupportable, and a like treatment should obtain.              
          The Court concludes that a penalty of $2,500 should be awarded to           
          the United States in each of these two consolidated cases, for a            
          total penalty amount of $5,000.                                             
               To reflect the foregoing,                                              

                                                  Appropriate orders and              
                                             decisions for respondent will            
                                             be entered.                              

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