Kenneth E. Bixler - Page 11

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               Dismissal of a case is a sanction that rests with the                  
          discretion of the Court.  Harper v. Commissioner, 99 T.C. 533,              
          540 (1992); Levy v. Commissioner, 87 T.C. 794, 803 (1986).  In              
          addition--                                                                  
               Dismissal may properly be granted where the party's                    
               failure to comply with Rules and orders of the Court is                
               due to "willfulness, bad faith or any fault", as                       
               contrasted with mere inadvertence or inability.                        
               Societe Internationale v. Rogers, 357 U.S. 197, 212                    
               (1958) (Fed. R. Civ. P. 37(b)(2)); Dusha v.                            
               Commissioner, 82 T.C. 592, 599 (1984) (Rule 104(c)).  A                
               case may be dismissed for failure properly to prosecute                
               when petitioner * * * fails to appear at trial and does                
               not otherwise participate in the resolution of                         
               petitioner's claim.  Basic Bible Church v.                             
               Commissioner, 86 T.C. 110, 114 (1986).                                 
          Harper v. Commissioner, supra at 540; see Ritchie v.                        
          Commissioner, 72 T.C. 126, 128-129 (1979).                                  
               As guidance for dismissals under Rule 123(b), we look to the           
          legal standards for dismissals under Rule 41(b) of the Federal              
          Rules of Civil Procedure.  Basic Bible Church of America v.                 
          Commissioner, 86 T.C. 110, 113 (1986).  The Court of Appeals for            
          the Seventh Circuit, to which the dismissal of this case would be           
          appealable, has held that dismissal under Fed. R. Civ. P. 41(b),            
          for failure to prosecute is appropriate "when there is 'a clear             
          record of delay or contumacious behavior,' or when other                    
          sanctions have proved unavailing."  3 Penny Theater Corp. v.                
          Plitt Theatres, Inc., 812 F.2d 337, 339 (7th Cir. 1987) (quoting            
          Zaddack v. A.B. Dick Co., 773 F.2d 147, 150 (7th Cir. 1985), and            
          Webber v. Eye Corp., 721 F.2d 1067, 1069 (7th Cir. 1983)).                  





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