Legal Opinion
Amile A. And Parvane S. Korangy v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided January 2, 1990No. 89-2675PublishedCited by 21 opinions
1Opinion of the Court
MOTZ, District Judge:
Amile and Parvane Korangy appeal from a decision of the Tax Court denying their motion to modify or vacate a Stipulation of Agreed Adjustments into which they entered with the government. In the stipulation the Korangys agreed that there was a deficiency in the amount of $270,415.00 in their personal income tax for the taxable year 1982. They now contend that they made an error in compiling a list which was used during the negotiations leading to the stipulation and that the stipulation therefore should not be enforced against them.
I
The Internal Revenue Service conducted…
2Cases cited4 opinions
- Gamewell Manufacturing, Inc., a Corporation v. Hvac Supply, Inc., and Aeronca, Inc.Court of Appeals for the Fourth Circuit · 1983
- Stamm International Corp. v. CommissionerUnited States Tax Court · 1988
- Auer v. Kawasaki Motors Corp.Court of Appeals for the Fourth Circuit · 1987
- Korangy v. CommissionerUnited States Tax Court · 1989
3Cited by21 opinions
- Bankamerica Corp. v. CommissionerUnited States Tax Court · 1997
- Silicon Image, Inc. v. Genesis Microchip, Inc.District Court, E.D. Virginia · 2003
- Johnston v. Comm'rUnited States Tax Court · 2004
- Pert v. CommissionerUnited States Tax Court · 1995
- Wakefield v. Comm'rUnited States Tax Court · 2015
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