Robert L. & Alice N. Rose, Petitioner

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This opinion was withdrawn by order dated March 7, 2006.