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fails properly to prosecute his or her case, fails to comply with
the Court’s Rules or any order of the Court, or for other cause
which the Court deems sufficient. Dismissal of a case is a
sanction resting in the discretion of the trial court. See Levy
v. Commissioner, 87 T.C. 794, 803 (1986). In determining whether
dismissal under Rule 123(b) is appropriate, the Court must
balance two potentially rival considerations: “the policy in
favor of having cases heard on their merits with the policy in
favor of avoiding harassment to the defending party arising from
unjustifiable delay.” Freedson v. Commissioner, 67 T.C. 931, 935
(1977), affd. 565 F.2d 954 (5th Cir. 1978). Given the varied
circumstances faced by petitioners in this case and their
subsequent divorce, we analyze the motion to dismiss separately
with respect to each.
Motion To Dismiss as to Petitioner Sherry L. Luca
The balance of the considerations in this case inclines
against Ms. Luca. Having executed the petition which commenced
this proceeding, she was clearly aware of the existence of the
present litigation. Signing the petition, however, appears to
have been Ms. Luca’s only effort to prosecute the matter.
Although represented by counsel, Ms. Luca not only failed to
provide her counsel with information necessary for him to
prosecute the case on her behalf; she failed to correspond with
him whatsoever. She further neglected to provide her counsel
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