T.C. Memo. 2000-307
UNITED STATES TAX COURT
FRANK A. LUCA AND SHERRY L. LUCA, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 15059-97. Filed September 27, 2000.
Steven D. Morford, for petitioners.
Ann M. Welhaf, for 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
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the years in issue, and
all Rule references are to the Tax Court Rules of Practice and
Procedure.
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