Legal Opinion
Saghafi v. Commissioner
United States Tax Court
Decided May 26, 1994No. Docket Nos. 5417-91, 8004-92, 8005-92UnpublishedCited by 1 opinion
1Opinion of the Court
MOHAMMED MEHDI SAGHAFI AND FOUROUGH SAGHAFI, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Saghafi v. Commissioner
Docket Nos. 5417-91, 8004-92, 8005-92
United States Tax Court
T.C. Memo 1994-238; 1994 Tax Ct. Memo LEXIS 237; 67 T.C.M. (CCH) 3016;
May 26, 1994, Filed
For petitioners: Brian G. Ruschel.
For respondent: Dawn Marie Krause.
CHIECHI
CHIECHI
MEMORANDUM FINDINGS OF FACT AND OPINION
CHIECHI, Judge: Respondent determined the following deficiencies in, additions to, and accuracy-related penalties on petitioners' Federal income tax:
Additions to Tax
Section
Section
Section
Petitio…
2Cases cited40 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Gregory v. HelveringSupreme Court of the United States · 1935
- Freytag v. CommissionerSupreme Court of the United States · 1991
- Neely v. CommissionerUnited States Tax Court · 1985
35 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Kelly v. CommissionerUnited States Tax Court · 1996