William M. Leggett - Page 9

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          supra.  Petitioner asserted similar arguments in the instant case           
          despite repeated warnings by the Court that his arguments were              
          meritless and frivolous.  Therefore, the Court concludes that a             
          penalty of $6,000 should be imposed on petitioner.                          
               The Court has considered all of petitioner’s contentions,              
          arguments, requests, and statements.  To the extent not discussed           
          herein, we conclude that they are meritless, moot, or irrelevant.           
               To reflect the foregoing,                                              

                                                  An appropriate decision             
                                             will be entered.                         




























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