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MED. TRANSP. MGMT. CORP. v. COMMISSIONER

Docket Nos. 10699-04, 10700-04.

127 T.C. 96 (2006)

127 T.C. No. 7

MEDICAL TRANSPORTATION MANAGEMENT CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ZUNI TRANSPORTATION, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 19, 2006.

Attorney(s) appearing for the Case

Jose A. Saavedra, for petitioners.

Justin L. Campolieta, for respondent.

OPINION

GOEKE, Judge:

Respondent determined the following deficiencies in petitioners' Federal income tax:

Medical Transportation Management Corp.—docket No. 10699-04

  Year                                        Deficiency

  1998 ....................................    $58,673
  1999 ....................................     62,000


       Zuni...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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