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(failure of counsel with history of dilatory conduct of case to
appear at pretrial conference); Steyr-Daimler-Puch of Am. Corp.
v. Pappas, 852 F.2d 132, 134 (4th Cir. 1988) (failure to obey
numerous court orders); Ducommun v. Commissioner, 732 F.2d 752,
754 (10th Cir. 1983), affg. Orders of this Court (failure to
comply with subpoena duces tecum or to settle or enter into
meaningful stipulation of facts); Harper v. Commissioner, 99 T.C.
533, 540 (1992) (failure to comply with discovery requests and
orders or to prepare for trial); Levy v. Commissioner, 87 T.C.
794, 803 (1986) (failure to stipulate facts or to prepare for
trial).
The legal standard for involuntary dismissals under Federal
Rule of Civil Procedure 41(b) governs dismissals in the Tax Court
under our Rule 123(b). Freedson v. Commissioner, 565 F.2d 954,
954-955 (5th Cir. 1978), affg. 67 T.C. 931 (1977) and 65 T.C. 333
(1975); Harper v. Commissioner, supra at 540; Explanatory Note to
Rule 123(b), 60 T.C. 1129-1130.
We have dismissed, for failure properly to prosecute, the
cases of taxpayers who made arguments that we found frivolous or
groundless. McCoy v. Commissioner, 76 T.C. 1027, 1030 (1981),
affd. 696 F.2d 1234 (9th Cir. 1983) (frivolous and groundless
arguments, but also failure to respond to interrogatories and to
produce requested documents); cf. May v. Commissioner, 752 F.2d
1301, 1303-1304 (8th Cir. 1985), affg. an Order of this Court
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