Legal Opinion

Tarighi v. Comm'r

United States Tax Court

Decided April 13, 2015No. Docket No. 7654-13SUnpublished

1Opinion of the Court

BAHRAM M. TARIGHI AND PARVANEH TARIGHI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Tarighi v. Comm'r

Docket No. 7654-13S.

United States Tax Court

T.C. Summary Opinion 2015-28; 2015 Tax Ct. Summary LEXIS 28;

April 13, 2015, Filed

PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.

Decision will be entered under Rule 155.

Bahram M. Tarighi and Parvaneh Tarighi, Pro sese.

Elizabeth C. Mourges, for respondent.

GERBER, Judge.

GERBER

SUMMARY OPINION

GERBER, Judge: This case was heard pursuant to the provisions of section 74631 of…

2Cases cited11 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
  3. Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
  4. Richmond Television Corporation v. United StatesCourt of Appeals for the Fourth Circuit · 1965
  5. Hillsboro National Bank v. CommissionerSupreme Court of the United States · 1983

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