Frank A. Luca and Sherry L. Luca - Page 12




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          action.”  Edelson v. Commissioner, 829 F.2d 828, 831 (9th Cir.                
          1987), affg. T.C. Memo. 1986-223.  Accordingly, we shall grant                
          respondent’s motion to dismiss as to Mr. Luca as well.                        
               To reflect the foregoing,                                                
                                              An appropriate order of                   
                                         dismissal and decision will be                 
                                         entered.                                       




































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