Legal Opinion
Shahram Kohan & Yonina Kohan v. Commissioner
United States Tax Court
Decided July 9, 2019No. 18830-17Unpublished
1Opinion of the Court
T.C. Memo. 2019-85
UNITED STATES TAX COURT SHAHRAM KOHAN AND YONINA KOHAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 18830-17. Filed July 9, 2019. Richard S. Kestenbaum, for petitioners. James P.A. Caligure and Monica E. Koch, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION LAUBER, Judge: The Internal Revenue Service (IRS or respondent) deter- mined deficiencies in Federal income tax and penalties for petitioners’ 2008 and 2009 tax years. For petitioner husband, the IRS determined deficiencies, fraud -2- [*2] penalties under section 6663, and alternative…
2Cases cited23 opinions
- Spies v. United StatesSupreme Court of the United States · 1943
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Stone v. CommissionerUnited States Tax Court · 1971
- Bolen Webb and Cornelia Webb v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- Robert W. Bradford v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
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