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failure to comply with the Court's April 9, 1997, discovery
order.
Rule 104(c) provides as follows:
(c) Sanctions: If a party or an officer,
director, or managing agent of a party or a person
designated in accordance with Rule 74(b), 75(c), or
81(c) fails to obey an order made by the Court with
respect to the provisions of Rule 71, 72, 73, 74, 75,
76, 81, 82, 83, 84, or 90, then the Court may make such
orders as to the failure as are just, and among others
the following:
(1) An order that the matter regarding which
the order was made or any other designated facts
shall be taken to be established for the purposes
of the case in accordance with the claim of the
party obtaining the order.
(2) An order refusing to allow the
disobedient party to support or oppose designated
claims or defenses, or prohibiting such party from
introducing designated matters in evidence.
(3) An order striking out pleadings or parts
thereof, or staying further proceedings until the
order is obeyed, or dismissing the case or any
part thereof, or rendering a judgment by default
against the disobedient party.
(4) In lieu of the foregoing orders or in
addition thereto, the Court may treat as a
contempt of the Court the failure to obey any such
order, and the Court may also require the party
failing to obey the order * * * to pay the
reasonable expenses, including counsel's fees,
caused by the failure * * *
Our Rule 104(c) is based upon rule 37(b)(2) of the Federal
Rules of Civil Procedure (FRCP). Dusha v. Commissioner, 82 T.C.
592, 598 (1984); Note to Rule 104(c), 60 T.C. 1124 (1973). Rule
104(c) and FRCP 37(b)(2) prescribe various sanctions for a
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