Ernest Newton - Page 6

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               1986); Matter of Sanction of Baker, 744 F.2d 1438, 1446                
               (10th Cir. 1984).  Said showing shall take into account                
               each and all of the following aspects of petitioner's                  
               conduct in this case:                                                  
                    1.  Failure to produce for stipulation, in                        
               accordance with Rule 91(b), documentary and written                    
               evidence that petitioner intended to introduce at                      
               trial;                                                                 
                    2.  Failure to comply with the Court's Standing                   
               Pre-Trial Order served October 16, 1997;                               
                    3.  Refusal to present evidence at trial of                       
               specific business transactions engaged in by him during                
               the years in issue;                                                    
                    4.  Failure to file a reply to affirmative                        
               allegations in the answer, in accordance with Rule 37.                 
                    5.  Failure to file a response to respondent's                    
               requests for admission, in accordance with Rule 90.                    
               Petitioner did not file a response to the Court's Order to             
          Show Cause dated May 15, 1998, nor did he file a brief in this              
          case.  The Court, in an Order dated September 28, 1998, stated              
          the following:                                                              
                    ORDERED that the Court's Order to Show Cause,                     
               dated May 15, 1998, is hereby made absolute and this                   
               case remains submitted to the undersigned based on the                 
               transcript of the proceedings of March 16 and 17, 1998,                
               and no further evidence will be received and no further                
               briefs will be accepted.                                               
          Discussion                                                                  
               Rule 123(a) provides that if any party fails to plead or               
          otherwise proceed as provided by the Rules or as required by the            
          Court, that party may be held in default on the motion of the               
          other party or on the initiative of the Court.  See Smith v.                





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