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or independently investigate the Sentinel EPE recyclers. None of
petitioners saw a Sentinel EPE recycler or any other type of
plastics recycler prior to participating in the recycling
ventures. Petitioners never made a profit in any year from their
respective investments in the Partnerships.
1. Robert and Patricia Kaliban
Petitioners Robert and Patricia Kaliban resided in Garden
City, New York, when their petitions were filed.7 Robert Kaliban
(Kaliban) earned a B.A. degree from Loras College in Dubuque,
Iowa, and an honors diploma from the Royal Academy of Dramatic
Art in London, England. He then served in the Army before
becoming a professional actor. Kaliban performed in touring
productions in Chicago, Milwaukee, Los Angeles, and San
Francisco. In 1960 he moved to New York City and performed in
Broadway shows and reviews, and at the World's Fair. Kaliban
then performed on-camera and did voice-overs for commercials.
Sometime in the late 1960's Kaliban became a member of the
board of directors of the Screen Actors Guild. In that capacity
he met Alter, who was counsel to the Screen Actors Guild.
Kaliban hired Alter to manage his personal finances in the early
1970's. Alter and Feinstein collected income disbursements from
various employers of Kaliban and oversaw the payment of his
7 Petitioner Patricia Kaliban is a party to the cases of
docket Nos. 4252-89 and 27659-89 solely because she filed a joint
Federal income tax return with her husband for the years in
issue.
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