Frank A. Luca and Sherry L. Luca - Page 3

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               Trial was originally scheduled to take place during the                  
          Court’s trial session commencing October 19, 1998.  At the                    
          calendar call for such trial session, counsel for petitioners                 
          submitted an unopposed motion to continue.  Through the motion,               
          counsel for petitioners represented to the Court that (1)                     
          petitioner Frank A. Luca (Mr. Luca) had been convicted on several             
          counts of fraud on January 5, 1998, and at the time was serving a             
          160-month sentence in a Federal facility, (2) the whereabouts of              
          petitioner Sherry L. Luca (Ms. Luca) were unknown, and attempts               
          by petitioners’ counsel to contact her had been unsuccessful, and             
          (3) Mr. Luca’s business records had been seized by the Arizona                
          Attorney General’s office.  The motion also indicated that there              
          existed 16 boxes of incomplete and unorganized copies of Mr.                  
          Luca’s business records and further suggested that petitioners                
          could substantiate the disallowed deductions once Mr. Luca had an             
          opportunity to review and organize such copies.4  We granted the              
          motion to continue, and the trial was rescheduled to take place               
          during the Court’s trial session commencing April 19, 1999.                   
               On January 4, 1999, petitioners’ counsel filed a motion to               
          withdraw from the case, citing his continued inability to contact             
          Ms. Luca and the lack of cooperation on the part of Mr. Luca.                 

               4  The motion also stated that Mr. Luca had recently                     
          undergone coronary artery bypass surgery, and that he had                     
          required repeated hospitalization.  No documentation of these                 
          facts, however, was provided.                                                 

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