One of the most controversial and elaborate theories surrounding the sinking of the "Titanic" was forwarded by Robin Gardiner in his book, "Titanic: The Ship That Never Sank?" Gardiner draws on several events and coincidences that occurred in the months, days, and hours leading up to the sinking of the "Titanic", and concludes that the ship that sank was in fact "Titanic"s sister ship , disguised as "Titanic", as an insurance scam by her owners, the International Mercantile Marine Group, controlled by American financier J.P. Morgan that had acquired the White Star Line in 1902.