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Failure To Properly Prosecute and the record and transcripts in
these cases (as described in the historical summary set forth
above) respondent’s Motion will be granted and decisions entered
for respondent.5
“The sanction of dismissal is the most severe sanction that
a court may apply, and its use must be tempered by a careful
exercise of judicial discretion.” Durgin v. Graham, 372 F.2d
130, 131 (5th Cir. 1967); Freedson v. Commissioner, 67 T.C. 931,
937 (1977), affd. 565 F.2d 954 (5th Cir. 1978). Petitioners,
both of whom are experienced practicing lawyers, ignored this
Court’s Orders and process. Further, they have failed to comply
with Pretrial Orders and Court Rules requiring the preparation of
their cases, including the requirement to meet and/or work with
counsel for respondent to exchange documents and information,
stipulate facts, and otherwise to prepare for trial. Since
September 2001, petitioners were provided with additional time to
remedy their failure to comply. In each of the numerous
instances that petitioners’ cases were called for trial, or trial
was resumed, they failed to correct or to remedy their prior
failures, and little or no progress had been made from the time
before, even though the Court took great pains to detail what was
5 Respondent, in his Motion for dismissal under
consideration seeks the entry of decisions for deficiencies that,
in some instances, are reduced in amount from the amounts
determined in the notices of deficiency.
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Last modified: May 25, 2011