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LUCA v. COMMISSIONER

Docket No. 15059-97.

80 T.C.M. 435 (2000)

T.C. Memo. 2000-307

Frank A. Luca and Sherry L. Luca v. Commissioner.

United States Tax Court.

Filed September 27, 2000.

Attorney(s) appearing for the Case

Steven D. Morford, for the petitioners. Ann M. Welhaf, for the respondent.

MEMORANDUM OPINION

VASQUEZ, Judge:

This case is before the Court on respondent's motion to dismiss for lack of prosecution. Respondent determined deficiencies of $124,429 and $266,217 in petitioners' Federal income tax for 1993 and 1994, respectively, and accuracy-related penalties under section 6662(a)1 of $24,886 and $53,243, respectively.2 The determined...

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