T.C. Memo. 2005-173
UNITED STATES TAX COURT
TRANSPORT LABOR CONTRACT/LEASING, INC. & SUBSIDIARIES, Petitioner
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent*
Docket No. 1188-01. Filed July 14, 2005.
Michael I. Saltzman, Kathleen Pakenham, and Todd C. Simmens,
for petitioner.
Jack Forsberg, Gary R. Shuler, Jr., and Eric Johnson, for
respondent.
SUPPLEMENTAL MEMORANDUM OPINION
CHIECHI, Judge: This case is before us on petitioner’s
*This Supplemental Memorandum Opinion supplements our prior
Opinion in Transp. Labor Contract/Leasing, Inc. & Subs. v.
Commissioner, 123 T.C. 154 (2004).
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