Laura K. Davis, et al. - Page 16

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          collection alternatives or the financial information necessary to           
          consider collection alternatives; and, in the amended petition,             
          he had made claims that had little or no substance, all but one             
          of which we had rejected.  We also noted the similarity of the              
          amended petitions to petitions filed by counsel in other cases              
          calendared for trial at the Las Vegas trial session and the                 
          shortness of the period between filing those amended petitions              
          and the start of the trial session.  We expressed our skepticism            
          with respect to the “cycle post date” argument made in support of           
          the statute of limitations defense, stating our suspicion, based            
          on the rejection of the same or a similar argument in Dahmer v.             
          United States, 90 AFTR 2d 2002-6084, 2002-2 USTC par. 50,806                
          (W.D. Mo. 2002) (Magistrate Judge’s order), that the argument was           
          frivolous.  In docket No. 145-05L, the case in which we granted             
          respondent’s motion for summary judgment in full, we ordered                
          petitioner and counsel to appear and be prepared to show cause              
          during the Las Vegas trial session why a penalty and excess costs           
          should not be imposed on them, respectively.  In the other cases,           
          we left the penalty and cost issues for later resolution.                   
          The Las Vegas Trial Session                                                 
               As above stated, at the call of these cases from the                   
          calendar for the Las Vegas trial session, we received from the              
          parties to each case a decision document (which we filed as a               
          stipulation of settlement) sustaining Appeals’ determination that           

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