Robert Manashi & Nahrin Manashi v. Commissioner

T.C. Memo. 2018-106

UNITED STATES TAX COURT ROBERT MANASHI AND NAHRIN MANASHI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13034-13. Filed July 5, 2018. Robert Manashi and Nahrin Manashi, pro sese. Joseph E. Nagy, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GALE, Judge: Respondent determined that petitioners failed to report their distributive shares of income from an S corporation in the amounts of $800,164, $850,295, $810,490, and $175,717 for taxable years 2006, 2007, 2008, and 2009, respectively. These and certain other adjustments resulted in…