MMC Corp. v. Comm'r

MMC CORP., MIDWEST MECHANICAL CONTRACTORS, INC., M W BUILDERS, INC., MIDWEST MECHANICAL CONTRACTORS OF NEW JERSEY, INC., AND PAHOR AIR CONDITIONING, INC., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

MMC Corp. v. Comm'r

No. 14742-05

United States Tax Court

T.C. Memo 2007-354; 2007 Tax Ct. Memo LEXIS 367; 94 T.C.M. (CCH) 514;

November 29, 2007, Filed

Michael Thompson and Lori J. Sellers, for petitioners.

Allison O. Woodbury, for respondent.

Kroupa, Diane L.

DIANE L. KROUPA

MEMORANDUM OPINION

KROUPA, Judge: Respondent determined a $ 357,534 deficiency in petitioners' Federal income tax for…