Chester E. Davis - Page 13




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          concepts, most of which have been rejected by the courts, and               
          posed them as reasons why he is not compelled to report or pay              
          Federal income tax.  He has wasted the time and tied up the                 
          resources of the Government with matters that are without                   
          substance or merit.  Accordingly, a $2,000 penalty under section            
          6673 will be imposed against petitioner.3                                   
               To reflect the foregoing,                                              

                                             An appropriate order and                 
                                        decision will be entered.                     




















               3 Petitioner is also involved in some manner in two other              
          cases, now pending before this Court.  He is admonished not to              
          continue presenting the same frivolous arguments in those cases             
          or he may subject himself to additional penalties under sec.                
          6673.                                                                       






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