Robert and Ines M. Gillespie, et al. - Page 1
T.C. Memo. 2007-202
UNITED STATES TAX COURT
ROBERT AND INES M. GILLESPIE, ET AL.,1 Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 3405-05L, 3489-05L, Filed July 24, 2007.
These cases brought pursuant to sec. 6330, I.R.C.,
are before the Court to determine whether Ps must pay
penalties pursuant to sec. 6673(a)(1), I.R.C., for
instituting procedures primarily for delay, etc., and
whether counsel must pay R’s excess counsel fees
pursuant to sec. 6673(a)(2), I.R.C., for unreasonably
and vexatiously multiplying the proceedings.
1. Held: Ps penalized pursuant to sec.
6673(a)(1), I.R.C., for instituting and maintaining
proceedings primarily for delay, making frivolous
arguments and taking groundless positions, and
unreasonably failing to pursue available administrative
1 Cases of the following petitioners are consolidated
herewith: Robert E. Gillespie Asset Management Trust, Robert E.
Gillespie, Trustee, docket No. 3489-05L; and Robert E. & Ines M.
Gillespie, docket No. 3490-05L.
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Last modified: November 10, 2007