On February 3, 1994, about 1220 eastern standard time, a Cessna U-206, N72074, and a homebuilt OConnel Z-200, N199J, were involved in an on-ground collision while taxiing at Albert Whitted Airport, St. Petersburg, Florida. N72074 was operating as a 14 CFR Part 135, domestic, cargo flight as Red Barron No. 7. N199J was operating as a 14 CFR Part 91 personal flight. Visual meteorological conditions prevailed at the time and N72074 was on an IFR flight plan and N199J was not on a flight plan. Both aircraft were substantially damaged and both pilots reported no injuries. N72074 was initiating his flight at the time of the accident, and N199J was terminating his local flight that had started about 1100 the same day. The pilot of N72074 stated he saw the other aircraft at the last minute and was unable to take any evasive maneuver. The pilot of N199J stated that he was not "S-turning" his conventional gear airplane and did not see the other aircraft before impact.