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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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