John Parks Trowbridge - Page 15

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          respondent against Dr. Trowbridge for the years 1991 through                
          1993, and (2) that Ms. Martin be held in default with respect to,           
          and that a decision be entered in respondent’s favor in the full            
          amount of, the deficiencies in tax determined by respondent                 
          against Ms. Martin for the years 1991 through 1995.  Petitioners            
          object, respectively, to those motions (collectively, the default           
               In pertinent part, Rule 123(a) provides:                               
               (a) Default:  If any party has failed to plead or                      
               otherwise proceed as provided by these Rules or as                     
               required by the Court, then such party may be held in                  
               default by the Court either on motion of another party                 
               or on the initiative of the Court.  Thereafter, the                    
               Court may enter a decision against the defaulting                      
               party, upon such terms and conditions as the Court may                 
               deem proper * * *                                                      
               Respondent argues that petitioners’ failures to appear for             
          the call of these cases on December 3, 2001, and at the trial of            
          the cases on December 4, 2001, constitute defaults and that it is           
          appropriate for the Court to enter default judgments against each           
          with respect to the deficiencies and additions to tax that are              
          the subject of the default motions.                                         

               4  Although petitioners failed to appear at the hearing on             
          the default motions, they did submit a document to the Court that           
          day styled “Mandatory Judicial Notice of Petitioner’s Refusal for           
          Cause of Respondent’s Motion for Default Judgment”, which we                
          filed in each case as an objection to the respective default                

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