Legal Opinion
Korangy v. Commissioner
United States Tax Court
Decided January 4, 1989No. Docket No. 25984-87UnpublishedCited by 6 opinions
1Opinion of the Court
AMILE AND PARVANE KORANGY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Korangy v. Commissioner
Docket No. 25984-87
United States Tax Court
T.C. Memo 1989-2; 1989 Tax Ct. Memo LEXIS 2; 56 T.C.M. (CCH) 989; T.C.M. (RIA) 89002;
January 4, 1989
Janet M. Meiburger and Carmen Irizarry-Diaz, for the petitioners.
Wilton A. Baker, for the respondent.
WELLS
MEMORANDUM OPINION
WELLS, Judge: Petitioners have filed a Motion to Modify or, in the Alternative, Vacate Stipulation of Agreed Adjustments as Based on a Fundamental Mistake of Fact and Therefore Not in Accordance with the Settlement Between…
2Cases cited4 opinions
- United States v. Armour & Co.Supreme Court of the United States · 1971
- Brooks v. CommissionerUnited States Tax Court · 1984
- Stamm International Corp. v. CommissionerUnited States Tax Court · 1988
- Saigh v. CommissionerUnited States Tax Court · 1956
3Cited by6 opinions
- Amile A. And Parvane S. Korangy v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1990
- Vincent Farrell, Jr. And Clotilde Farrell v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1998
- Wakefield v. Comm'rUnited States Tax Court · 2015
- Yoo Han & Co. v. CommissionerUnited States Tax Court · 1991
- George E. Joseph v. CommissionerUnited States Tax Court · 2020
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