PC

CB Richard Ellis' Al Gutierrez, Paul Hoffmann and Frank Tomasulo represented Keane & Beane, P.C. in direct negotiations with Glen Walsh and Larry Ruggeri of Cushman & Wakefield, representatives of the building's owner, Metropolitan Life Insurance Company.

As to the S corporation passthrough theory, the court noted Veterinary Surgical Consultants, P.C., 117 TC 141 (2001), in which it refuted a similar argument (see Koppel, Tax Clinic, "IRS Wins Two Cases Reclassifying S Distributions as Wages," T TA, December 2001, p.

Franzese, president-elect, Hunt Engineers, Architects & Land Surveyors, P.C., Horseheads, N.Y.; Neal J.

Structural Systems: Cantor Seinuk, P.C., NY, Time Warner Center; DeSimone Consulting Engineers, PLLC, NY, Richard B.

Oui CAN-CAN" by Perkins Eastman Architects, P.C. - three mechanzied Can-Can girls kicking up their legs on stage at the MoulinRouge.