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

                                                                                     







        T.C. Memo. 2005-277                                                           


                               UNITED STATES TAX COURT                                
                             K & M LA BOTICA PHARMACY,                                
                       INCORPORATED, ET AL.,1 Petitioners v.                          
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket Nos.  10500-99, 17346-99,    Filed December 1, 2005.            
                         17725-99,  8134-00.                                          


               Larry M. Bakman and Ronald S. Marks, for petitioners.                  
               Ric D. Hulshoff, Loren B. Mark, Ronald S. Chun, Angelique M.           
          Neal, and Daniel M. Whitley, for respondent.                                










               1  Cases of the following petitioners are consolidated                 
          herewith:  Khaled Ahmed, docket No. 17346-99; Khaled Ahmed,                 
          docket No. 17725-99; and K & M La Botica Pharmacy, Inc., docket             
          No. 8134-00.                                                                




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