Charles Mandeville - Page 15




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          law and unsupported by a reasoned, colorable argument for change            
          in the law.’”  Williams v. Commissioner, 114 T.C. 136, 144 (2000)           
          (quoting Coleman v. Commissioner, 791 F.2d 68, 71 (7th Cir.                 
          1986)).                                                                     
               Respondent, by motion, has asked the Court to impose a                 
          penalty under section 6673(a)(1).  Because some of the issues               
          raised by petitioner, including his entitlement to dependency               
          exemptions, education credits/a deduction for tuition and fees,             
          and a moving expense deduction were not frivolous, we afford                
          petitioner the benefit of the doubt and do not impose a penalty             
          under section 6673(a)(1).  Petitioner is warned, however, that              
          the Court may not be so inclined should he return to the Court              
          and advance arguments as groundless as some of the other                    
          arguments advanced in this case.                                            
               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 order and            
                                             decision will be entered.                












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