ARUBA BONAIRE CURACAO TRUST CO. v. C.I.R.

No. 84-5698.

777 F.2d 38 (1985)

ARUBA BONAIRE CURACAO TRUST COMPANY LIMITED, Trustee of Supriano Trust, et al., Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, District of Columbia Circuit.

Decided November 22, 1985.


Attorney(s) appearing for the Case

Robert L. Dunnett, Los Gatos, Cal., for appellants.

Jonathan S. Cohen, Atty., Dept. of Justice, of the bar of the Supreme Court of Conn., pro hac vice, by special leave of Court, with whom Glenn L. Archer, Jr., Asst. Atty. Gen., and Michael L. Paup, Atty., Dept. of Justice, Washington, D.C., were on the brief for appellee.

Before ROBINSON, Chief Judge, WALD, Circuit Judge, and MCGOWAN, Senior Circuit Judge.


Opinion for the Court filed by Senior Circuit Judge MCGOWAN.

MCGOWAN, Senior Circuit Judge:

In this case, the Tax Court dismissed appellants' pending actions as a sanction for failure to present evidence at a discovery hearing. Because we find that the Tax Court had authority to dismiss these actions and did not abuse its discretion in so doing, we affirm.

I. THE FACTS

A. The Underlying Tax Dispute

Aruba Bonaire Curacao Trust...

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