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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