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        U.S. v. RAKHAMIMOV
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            Criminal No. WDQ-13-0662.
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            <p>UNITED STATES OF AMERICA, Plaintiff,
v.
ELMAR RAKHAMIMOV, et al., Defendants.</p>
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            <p itemprop="datePublished">November 2, 2015.</p>
            
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                <p><span class="at">Elmar Rakhamimov, also known as Eric Rakhamimov, Defendant, represented by <a class="att_name" href="/attorney/cite/Gerard Patrick Martin/U.S.%20v.%20RAKHAMIMOV/infdco20151102e35"> Gerard Patrick Martin </a>, Rosenberg Martin Greenberg LLP, <a class="att_name" href="/attorney/cite/Brandon Nicholas Mourges/U.S.%20v.%20RAKHAMIMOV/infdco20151102e35"> Brandon Nicholas Mourges </a>, Rosenberg Martin Greenberg LLP &amp; <a class="att_name" href="/attorney/cite/Paul Martin Flannery/U.S.%20v.%20RAKHAMIMOV/infdco20151102e35"> Paul Martin Flannery </a>, Rosenberg Martin Greenberg LLP.</span></p>
                
                <p><span class="at">Zarakh Yelizarov, Defendant, represented by <a class="att_name" href="/attorney/cite/Steven Hale Levin/U.S.%20v.%20RAKHAMIMOV/infdco20151102e35"> Steven Hale Levin </a>, Levin and Curlett LLC.</span></p>
                
                <p><span class="at">Artur Zakharyan, Defendant, represented by <a class="att_name" href="/attorney/cite/Elizabeth Genevieve Oyer/U.S.%20v.%20RAKHAMIMOV/infdco20151102e35"> Elizabeth Genevieve Oyer </a>, Office of the Federal Public Defender, <a class="att_name" href="/attorney/cite/Joseph A Balter/U.S.%20v.%20RAKHAMIMOV/infdco20151102e35"> Joseph A Balter </a>, Office of the Federal Public Defender &amp; <a class="att_name" href="/attorney/cite/Julie L B Johnson/U.S.%20v.%20RAKHAMIMOV/infdco20151102e35"> Julie L B Johnson </a>, Office of the Federal Public Defender.</span></p>
                
                <p><span class="at">Ilgar Rakhamimov, Defendant, represented by <a class="att_name" href="/attorney/cite/David B Irwin/U.S.%20v.%20RAKHAMIMOV/infdco20151102e35"> David B Irwin </a>, Irwin Green and Dexter LLP.</span></p>
                
                <p><span class="at">Nikolay Zakharyan, Defendant, represented by <a class="att_name" href="/attorney/cite/Richard B Bardos/U.S.%20v.%20RAKHAMIMOV/infdco20151102e35"> Richard B Bardos </a>, Schulman Treem Kaminkow and Gilden PA &amp; <a class="att_name" href="/attorney/cite/Christopher John Purpura/U.S.%20v.%20RAKHAMIMOV/infdco20151102e35"> Christopher John Purpura </a>, Law Office of William Purpura.</span></p>
                
                <p><span class="at">Adam Azerman, Defendant, represented by <a class="att_name" href="/attorney/cite/Gary Edward Proctor/U.S.%20v.%20RAKHAMIMOV/infdco20151102e35"> Gary Edward Proctor </a>, Law Offices of Gary E Proctor LLC.</span></p>
                
                <p><span class="at">Shamil Novakhov, Defendant, represented by <a class="att_name" href="/attorney/cite/Michael L Soshnick/U.S.%20v.%20RAKHAMIMOV/infdco20151102e35"> Michael L Soshnick </a>, Law Office of Michael L Soshnick.</span></p>
                
                <p><span class="at">Yuliya Rakhamimov, Defendant, represented by <a class="att_name" href="/attorney/cite/C Justin Brown/U.S.%20v.%20RAKHAMIMOV/infdco20151102e35"> C Justin Brown </a>, Law Office of C Justin Brown LLC.</span></p>
                
                <p><span class="at">USA, Plaintiff, represented by <a class="att_name" href="/attorney/cite/Paul E Budlow/U.S.%20v.%20RAKHAMIMOV/infdco20151102e35"> Paul E Budlow </a>, Office of the United States Attorney, <a class="att_name" href="/attorney/cite/Evan T Shea/U.S.%20v.%20RAKHAMIMOV/infdco20151102e35"> Evan T Shea </a>, Office of the United States Attorney, <a class="att_name" href="/attorney/cite/John Walter Sippel, Jr/U.S.%20v.%20RAKHAMIMOV/infdco20151102e35"> John Walter Sippel, Jr </a>, Office of the United States Attorney &amp; <a class="att_name" href="/attorney/cite/Rod J Rosenstein/U.S.%20v.%20RAKHAMIMOV/infdco20151102e35"> Rod J Rosenstein </a>, Office of the United States Attorney.</span></p>
                
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<h4>MEMORANDUM OPINION</h4>
<p><span itemprop="author" itemscope itemtype="https://schema.org/Person"><span itemprop="name"><b>WILLIAM D. QUARLES, Jr.</b>, <i>District Judge</i>.</span></span></p>
<p>On December 3, 2013, Elmar Rakhamimov,<FOOT_REF FID="1">1</FOOT_REF> Zarakh Yelizarov, Salim Yusufov, Artur Zakharyan, Ilgar Rakhamimov, Nikolay Zakharyan, Adam Azerman, Shamil Novakhov, and Ruslan Ykiew were charged with conspiracy to traffic in contraband cigarettes<FOOT_REF...</p>
                    
                    
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        PERKINS v. COMMISSIONER
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            Docket No. 14968-87.
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            <p>JAMES W. PERKINS, PETITIONER
v.
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.</p>
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            <p itemprop="datePublished">Filed April 3, 1989.</p>
            
            <p itemprop="dateModified" class="hide">Filed April 3, 1989.</p>
            
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                <p><span class="at"><ITALIC>Kevin O'Connell,</ITALIC> for the petitioner.</span></p>
                
                <p><span class="at"><ITALIC>Marsha Keyes</ITALIC> and <ITALIC>Kathey I. Shaw,</ITALIC> for the respondent.</span></p>
                
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<p>GERBER, <i>Judge:</i></p>
<p>This case was assigned to Special Trial Judge Peter J. Panuthos pursuant to the provisions of section 7443A(b)(3) of the Internal Revenue Code of 1986 and Rule 180 et seq. of the Tax Court Rules of Practice and Procedure.<FOOT_REF FID="1">1</FOOT_REF> The Court agrees with and adopts the opinion of the Special Trial Judge, which is set forth below.</p>
<h4><PAGE VOL="92" REPORTER="T.C." NO="750"/> OPINION OF THE SPECIAL TRIAL...</p>
                    
                    
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