Frank A. Luca and Sherry L. Luca - Page 4




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          The Court ordered each petitioner to respond to counsel’s motion              
          by February 10, 1999, and served a copy of such order on each                 
          petitioner by certified mail.  The copy of the order sent to Ms.              
          Luca was returned with the envelope marked “Undeliverable as                  
          Addressed.  Forwarding Order Expired”.5                                       
               Mr. Luca responded to the Court’s order by letter dated                  
          January 21, 1999, in which he informed the Court that he was no               
          longer married to Ms. Luca and that he had no one to assist him               
          in locating the documents necessary to substantiate the disputed              
          deductions.  Mr. Luca requested that the case be postponed until              
          he was released from prison and was in a position to obtain his               
          business records.  Accordingly, we treated Mr. Luca’s response as             
          a motion for continuance.6                                                    
               By order of February 26, 1999, the Court denied counsel’s                
          motion to withdraw without prejudice and granted Mr. Luca’s                   
          motion for continuance insofar as the trial was stricken from the             
          April 19, 1999, trial calendar.  The order further required Mr.               


               5  This copy was sent to the Scottsdale, Arizona, address                
          listed for Ms. Luca on the petition.                                          
               6  Respondent filed a response to Mr. Luca’s motion for                  
          continuance, in which respondent stated that he had no objection              
          to the motion but requested the Court order Mr. Luca to (1)                   
          “diligently undertake all steps that he can reasonably pursue,                
          given his incarceration, to secure the documents by March 31,                 
          1999;” (2) keep respondent informed of his efforts; (3) provide               
          any documents obtained to respondent for review; and (4) provide              
          a status report to the Court every 4 months until the matter is               
          resolved.                                                                     





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