FARAMARZ v. COMMISSIONER

Docket Nos. 254-03, 256-03.

89 T.C.M. 815 (2005)

T.C. Memo. 2005-37

Faramarz and Mitra Elghanian v. Commissioner. Faramarz Elghanian v. Commissioner.

United States Tax Court.

Filed February 28, 2005.


Attorney(s) appearing for the Case

Howard S. Fisher, for petitioners.

Jack H. Klinghoffer and Gerard Mackey, for respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

COLVIN, Judge.

Respondent determined deficiencies in petitioners' Federal income tax and an addition to tax and a penalty as follows:

                          Faramarz Elghanian

                                               Addition to Tax and Penalty
     Year      Deficiency         Sec. 6661, I.R.C.          Sec. 6662(a), I.R.C.
     1987        $1,867...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases