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SANTA MONICA PICTURES, LLC, v. COMMISSIONER

Dkt. Nos. 6163-03, 6164-03.

89 T.C.M. 1157 (2005)

T.C. Memo. 2005-104

Santa Monica Pictures, LLC, Perry Lerner, Tax Matters Partner v. Commissioner. Corona Film Finance Fund, LLC, Perry Lerner, Tax Matters Partner v. Commissioner.

United States Tax Court.

May 11, 2005.

Attorney(s) appearing for the Case

George W. Connelly, Jr., Linda S. Paine, and Phyllis Ann Guillory, for petitioner.

James P. Thurston, H. Clifton Bonney, Jr., and Kenneth C. Peterson, for respondent.

TABLE OF CONTENTS

FINDINGS OF FACT                                                   13

I.      The Ackerman Group                                         13

        A.  Perry Lerner                                           13
        B.  Peter Ackerman                                         14
        C.  Somerville S Trust                                     15
        D.  Rockport Capital, Inc.                                 16
        E.  Rockport...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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