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PK VENTURES, INC. v. COMMISSIONER

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

91 T.C.M. 806 (2006)

T.C. Memo. 2006-36

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

United States Tax Court.

March 7, 2006.

Attorney(s) appearing for the Case

B. Gray Gibbs, Daniel C. Johnson, and Philip Alan Diamond, for petitioners (at trial).

Sheldon M. Kay and Thomas Cullinan, for petitioners (on reconsideration).

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

MEMORANDUM FINDINGS OF FACT AND OPINION

                                         Table of Contents

FINDINGS OF FACT ........................................................................    7
    Background ..........................................................................    7
       A. Rose ..........................................................................    7
       B. Printon Kane and Co. and the Printon Kane Group, Inc. ..........

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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