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PK VENTURES, INC. v. COMMISSIONER

Dkt. Nos. 5836-99, 6395-99 and 10154-99.

89 T.C.M. 880 (2005)

T.C. Memo. 2005-56

PK Ventures, Inc. and Subsidiaries, et al. v. Commissioner.

United States Tax Court.

March 28, 2005.

Attorney(s) appearing for the Case

B. Gray Gibbs, Daniel C. Johnson, and Philip Alan Diamond, for petitioners;

Kirk S. Chaberski and Benjamin A. de Luna, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION1

                                           Table of Contents
FINDINGS OF FACT
    Background
         A.  Rose
         B.  Printon Kane and Co. and the Printon Kane Group, Inc.
         C.  PK Ventures
         D.  PKVI LP
    PK Ventures' Purchase of the Stock of SLPC, TBPC, TPC, and TPTC
    Rose's Initial Receipt of an Equity Interest in PK Ventures
    The Purchase of...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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