Opinion ID: 461000
Heading Depth: 1
Heading Rank: 5

Heading: R.C. Sec. 7456(b) (1982) provides, in part:

Text: The Tax Court or any division thereof, upon motion and notice by the Secretary, and upon good cause shown therefor, shall order any foreign corporation, foreign trust or estate, or non-resident alien individual, who has filed a petition with the Tax Court, to produce, or, upon satisfactory proof to the Tax Court or any of its divisions, that the petitioner is unable to produce, to make available to the Secretary, and, in either case, to permit the inspection, copying, or photographing of, such books, records, documents, memoranda, correspondence and other papers, wherever situated, as the Tax Court or any division thereof, may deem relevant to the proceedings and which are in the possession, custody or control of the petitioner, or of any person directly or indirectly under his control or having control over him or subject to the same common control. If the petitioner fails or refuses to comply with any of the provisions of such order, after reasonable time for compliance has been afforded to him, the Tax Court or any division thereof, upon motion, shall make an order striking out pleadings or parts thereof, or dismissing the proceeding or any part thereof, or rendering a judgment by default against the petitioner. 2 In the meantime, Ms. Christine Frahm entered an appearance for ABC 3 On February 22, 1984, Mr. Louis E. Goebel appeared for ABC. Mr. Goebel was the fourth attorney to represent ABC in this action 4 See supra note 1 5 Tax Court Rule 104(c) (emphasis added) provides, in part: If a party ... fails to obey an order made by the Court with respect to the [discovery] provisions ..., the Court may make such orders as to the failure as are just, and among others the following: .... (3) An order striking out pleadings or parts thereof, or staying further proceedings until the order is obeyed, or dismissing the case or any part thereof, or rendering a judgment by default against the disobedient party. 6 It is somewhat misleading to imply that ABC's attorneys were present at the May 7 hearing. ABC apparently hired Mr. Harlee as local counsel for the sole purpose of appearing to move for a continuance. None of the five attorneys substantively involved in this litigation appeared at the May 7 hearing. Three of these five attorneys were apparently still counsel of record for ABC, and thus professionally responsible for the case 7 Federal Rule of Civil Procedure 37(b)(2) provides, in part: If a party ... fails to obey an order to provide or permit discovery ... the court in which the action is pending may make such orders in regard to the failure as are just, and among others the following: .... (C) An order striking out pleadings or parts thereof, or staying further proceedings until the order is obeyed, or dismissing the action or proceeding or any part thereof, or rendering a judgment by default against the disobedient party .... We look to our cases reviewing dismissals under Fed.R.Civ.P. 37 because that rule is the exclusive remedy for noncompliance with discovery orders. Societe Internationale pour Participations Industrielles et Commerciales, S.A. v. Rogers, 357 U.S. 197, 207, 78 S.Ct. 1087, 1093, 2 L.Ed.2d 1255 (1958). It is thus most analogous to Tax Court Rule 104. Indeed, Rule 104 was adopted in its entirety from Fed.R.Civ.P. 37. See Tax Ct.R. 104 reporter's note, 60 T.C. 1123-25 (1973); Fox v. Commissioner, 718 F.2d 251, 254-55 (7th Cir.1983).