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those decisions. We hold they have not and shall deny their
motion.
FINDINGS OF FACT
I. Background
Some facts were stipulated. We incorporate herein by this
reference the parties’ stipulation of facts and the exhibits
submitted therewith. We find the stipulated facts accordingly.
In May 1979, Geoffrey K. Calderone, Sr. (Geoffrey), and his
brother, Peter A. Calderone (Peter), formed the Maryland
Pennysaver Group, Inc. (MPG). Geoffrey, who resided in Fort
Lauderdale, Florida, when his petition was filed, was MPG’s
president. Peter, who resided in Park City, Utah, when his
petition was filed, was MPG’s vice president and secretary.
Before January 5, 1993, Geoffrey and Peter were the only
stockholders of MPG, with Geoffrey owning 51 percent and Peter
owning 49 percent.
Arthur Jacob (Jacob) is a certified public accountant and
was an attorney in Maryland until he was disbarred on July 22,
2003. Jacob has known petitioners since he began providing tax
services to MPG in or about 1985 or 1986. In or about 1992,
petitioners asked Jacob to review an offer from Landmark
Communications, Inc., to buy all of their MPG stock. Jacob
advised petitioners to reject the offer and, instead, to sell
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