THOMAS v. UNITED STATES

No. 75-1215.

531 F.2d 746 (1976)

Thomas C. THOMAS, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

May 14, 1976.


Attorney(s) appearing for the Case

Jerry Lastelick, Jeffrey F. Murray, Dallas, Tex., for plaintiff-appellant.

Frank D. McCown, U. S. Atty., Ft. Worth, Tex., Martha Joe Stroud, Asst. U. S. Atty., Dallas, Tex., Scott P. Crampton, Asst. Atty. Gen., Elmer J. Kelsey, Gilbert E. Andrews, Acting Chief, Appellate Sec., James E. Crowe, Jr., Tax Div., U. S. Dept. of Justice, Washington, D. C., for defendant-appellee.

Before DYER and CLARK, Circuit Judges, and KRAFT, District Judge.


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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