Norman W. Klootwyk - Page 8

          pretrial memorandum as directed by the Court’s standing pretrial            
          order.  Petitioner also failed to appear for his case when it was           
          called for trial.  While petitioner was at that time represented            
          by counsel who did appear on petitioner’s behalf, petitioner’s              
          counsel neither presented a case nor offered any evidence on                
          petitioner’s behalf.  Moreover, following trial, neither                    
          petitioner nor his counsel submitted a brief as we ordered.  In             
          light of the foregoing, we believe that sanctions are necessary             
          to deter petitioner and others similarly situated from comparable           
          dilatory conduct.  Pursuant to section 6673(a)(1), we impose                
          against petitioner a penalty in the amount of $1,000.                       
               To reflect the foregoing,                                              

                                                  Decision will be entered            
                                             under Rule 155.                          

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