PK Ventures, Inc. and Subsidiaries, et al. - Page 1

                                 T.C. Memo. 2005-56                                   


                               UNITED STATES TAX COURT                                


             PK VENTURES, INC. AND SUBSIDIARIES, ET AL., Petitioners v.               
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket Nos. 5836-99, 6395-99,     Filed March 28, 2005.                
                           10154-99.                                                  


               This opinion was withdrawn by order dated                              

          March 7, 2006.                                                              

















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