Legal Opinion
Elghanian v. Comm'r
United States Tax Court
Decided February 28, 2005No. Nos. 254-03, 256-03UnpublishedCited by 1 opinion
1Opinion of the Court
FARAMARZ AND MITRA ELGHANIAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent FARAMARZ ELGHANIAN, 1 Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Elghanian v. Comm'r
Nos. 254-03, 256-03
United States Tax Court
T.C. Memo 2005-37; 2005 Tax Ct. Memo LEXIS 34; 89 T.C.M. (CCH) 815;
February 28, 2005, Filed
Commissioner's disallowance of deductions claimed by taxpayer, sustained. Commissioner's penalty assessments, overruled.
Howard S. Fisher, for petitioners.
Jack H. Klinghoffer and Gerard Mackey, for respondent.
Colvin, John O.
COLVIN
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN,…
2Cases cited29 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Demore v. KimSupreme Court of the United States · 2003
- Heckler v. Community Health Services of Crawford County, Inc.Supreme Court of the United States · 1984
- United States v. S. S. White Dental Manufacturing Co.Supreme Court of the United States · 1927
- In Re GriffithsSupreme Court of the United States · 1973
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3Cited by1 opinion
- Hostar Marine Transport Systems, Inc. v. United StatesCourt of Appeals for the First Circuit · 2010