Frank A. Luca and Sherry L. Luca - Page 1

                                  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                

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