SNEED, Circuit Judge:
Appellants ("the McCoys") challenge the Tax Court's denial of a motion for summary judgment on their petition for redetermination of an income tax deficiency of $5,935.00 and additions to tax of $1,151.54. The McCoys also appeal the Tax Court's dismissal of the case for failure properly to prosecute because they refused to comply with the Commissioner's discovery requests and with court orders to produce documents relevant to the petition.
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