K & M La Botica Pharmacy, Inc. et al. - Page 1
















                                 T.C. Memo. 2001-33                                   


                               UNITED STATES TAX COURT                                


               K & M LA BOTICA PHARMACY, INC., ET AL.,1 Petitioners v.                
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket Nos. 10500-99, 17346-99,     Filed February 12, 2001.           
                           17725-99.                                                  


                    Held:  Petitioners’ motions to compel taking of a                 
               deposition under Rule 75, Tax Court Rules of Practice                  
               and Procedure, denied.                                                 

               Dennis N. Brager and Howard Rosenblatt, for petitioners.               
               Ron S. Chun and Angelique M. Neal, for respondent.                     







               1  Cases of the following petitioners are consolidated                 
          herewith:  Khaled Ahmed, docket No. 17346-99, and Khaled Ahmed,             
          docket No. 17725-99.                                                        




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