Afshar v. Commissioner
United States Tax Court
During 1958 through 1962, P represented himself to various U.S. companies as a person of influence in obtaining contracts with the government of Iran. Based on P's representations, such companies "advanced" money to P to secure contracts. P did not render services on behalf of such companies, and P never repaid the funds advanced to him. During such period, P claimed to have incurred business expenses on behalf of such companies in excess of the funds he received.
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During 1958 through 1962, P represented himself to various U.S. companies as a person of influence in obtaining contracts with the government of Iran. Based on P's representations, such companies "advanced" money to P to secure contracts. P did not render services on behalf of such companies, and P never repaid the funds advanced to him. During such period, P claimed to have incurred business expenses on behalf of such companies in excess of the funds he received. Also, during such period, P did not file Federal income tax returns or make estimated tax payments. Held, the amount of P's…
1Opinion of the Court
NASSER G. AFSHAR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Afshar v. Commissioner
Docket No. 6099-72.
United States Tax Court
T.C. Memo 1981-241; 1981 Tax Ct. Memo LEXIS 503; 41 T.C.M. (CCH) 1489; T.C.M. (RIA) 81241;
May 18, 1981.
During 1958 through 1962, P represented himself to various U.S. companies as a person of influence in obtaining contracts with the government of Iran. Based on P's representations, such companies "advanced" money to P to secure contracts. P did not render services on behalf of such companies, and P never repaid the funds advanced to him. During such…
2Cases cited71 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Helvering v. CliffordSupreme Court of the United States · 1940
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Stone v. CommissionerUnited States Tax Court · 1971
66 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Abdel-Fattah v. CommissionerUnited States Tax Court · 2010