T.C. Memo. 2007-354 UNITED STATES TAX COURT 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 Docket No. 14742-05. Filed November 29, 2007. Michael Thompson and Lori J. Sellers, for petitioners. Allison O. Woodbury, for respondent. MEMORANDUM OPINION KROUPA, Judge: Respondent determined a $357,534 deficiency in petitioners’ Federal income tax for 2000 and a $468,068 deficiency in petitioners’ Federal income tax for 2001. AfterPage: 1 2 3 4 5 6 7 8 9 10 11 12 NextLast modified: March 27, 2008