T.C. Memo. 2006-36
UNITED STATES TAX COURT
PK VENTURES, INC. AND SUBSIDIARIES, ET AL.,1 Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent*
Docket Nos. 5836-99, 6395-99, Filed March 7, 2006.
10154-99.
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.
1 Cases of the following petitioners are consolidated
herewith: P.K. Ventures I Limited Partnership, Robert L. Rose,
Tax Matters Partner, docket No. 6395-99; Robert L. and Alice N.
Rose, docket No. 10154-99.
*This opinion supersedes T.C. Memo. 2005-56, which is
withdrawn by order served this date, as a result of a motion for
reconsideration filed subsequent to the release of T.C. Memo.
2005-56.
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