Hamid Jahangirian & Shohreh Chalshtari v. Commissioner

T.C. Summary Opinion 2018-14

UNITED STATES TAX COURT HAMID JAHANGIRIAN AND SHOHREH CHALSHTARI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 25916-16S. Filed March 20, 2018. Hamid Jahangirian and Shohreh Chalshtari, pro sese. Hans Famularo and Joseph O’Brien (student), for respondent. SUMMARY OPINION THORNTON, Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the petition was filed.1 1 All section references are to the Internal Revenue Code in effect at all relevant times, and all Rule references are to…