KRAFT, District Judge:
This appeal presents this question: Did the district court, in its choice of sanctions available under F.R.C.P. 37(b)(2)(A)(B)(C), abuse its discretion by ordering dismissal of taxpayer's refund action and the entry of judgment against the taxpayer on the government's counterclaim? Our affirmative answer obliges us to reverse.
The chronology of the relevant facts is as follows: On February 1, 1973, Thomas C. Thomas (taxpayer) and others...
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