Richard T. and Margie Wagner - Page 6




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          specific provision as to this matter.6  See Rule 1.  Under rule             
          41(a)(2), a plaintiff is not entitled as a matter of right to a             
          dismissal after the defendant has served a motion for summary               
          judgment but is allowed such a dismissal in the sound discretion            
          of the court.  Pontenberg v. Boston Scientific Corp., 252 F.3d              
          1253, 1255-1256 (11th Cir. 2001); LeCompte v. Mr. Chip, Inc.,               


          5(...continued)                                                             
                    notice of dismissal operates as an                                
                    adjudication upon the merits when filed by a                      
                    plaintiff who has once dismissed in any court                     
                    of the United States or of any state an                           
                    action based on or including the same claim.                      
                         (2) By Order of Court.  Except as                            
                    provided in paragraph (1) of this subdivision                     
                    of this rule, an action shall not be                              
                    dismissed at the plaintiff’s instance save                        
                    upon order of the court and upon such terms                       
                    and conditions as the court deems proper.                         
                    * * *  Unless otherwise specified in the                          
                    order, a dismissal under this paragraph is                        
                    without prejudice.                                                
                         *    *    *    *    *    *    *                              
                    (d) Costs of Previously-Dismissed Action.  If a                   
               plaintiff who has once dismissed an action in any court                
               commences an action based upon or including the same                   
               claim against the same defendant, the court may make                   
               such order for the payment of costs of the action                      
               previously dismissed as it may deem proper * * *.                      
          6 Our Rule on dismissals, Rule 123(b), relates to dismissals                
          “For failure of a petitioner properly to prosecute or to comply             
          with these Rules or any order of the Court or for other cause               
          which the Court deems sufficient”.  Pursuant to that Rule, “the             
          Court may dismiss a case at any time and enter a decision against           
          the petitioner.”  Id.  Rule 123(b) does not apply to the setting            
          at hand where petitioners voluntarily move the Court to dismiss             
          their petition filed under sec. 6320(c) to review a notice of               
          Federal tax lien.                                                           




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