Frank A. Luca and Sherry L. Luca - Page 10

                                        - 10 -                                          
          with an updated address at which she could be reached.  Based on              
          the record before us, we are satisfied that Ms. Luca has no                   
          intention of prosecuting this case.  We shall therefore grant                 
          respondent’s motion to dismiss as to her.                                     
          Motion To Dismiss as to Petitioner Frank A. Luca                              
               The balancing of considerations with respect to Mr. Luca is              
          admittedly more difficult.  Mr. Luca has been incarcerated during             
          the principal part of the litigation herein, and records                      
          necessary for him to substantiate the deductions at issue are                 
          allegedly in the custody of prosecutorial authorities.  We note,              
          however, that incarceration does not alleviate the taxpayer of                
          his or her burden of prosecuting a case before this Court.  See               
          Gray v. Commissioner, T.C. Memo. 1989-666; Taylor v.                          
          Commissioner, T.C. Memo. 1989-186; Amato v. Commissioner, T.C.                
          Memo. 1977-305.                                                               
               The Court has been cognizant of Mr. Luca’s predicament, as               
          evidenced by the continuances that have been granted thus far.                
          Nonetheless, the Court has made it clear that it is not willing               
          to continue the case indefinitely.  Rather, we have ordered Mr.               
          Luca to “diligently undertake all steps that he can reasonably                
          pursue, given his incarceration,” to obtain the documents                     
          necessary to try or settle the case, and to report to the Court               
          regarding his efforts.  Given that Mr. Luca has demonstrated his              
          ability to communicate in writing with the Court and respondent,              

Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  Next

Last modified: May 25, 2011