Legal Opinion
Aazami v. Commissioner
United States Tax Court
Decided September 20, 1993No. Docket No. 2102-92UnpublishedCited by 1 opinion
1Opinion of the Court
MOHAMMAD M. AND MONIREH AAZAMI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Aazami v. Commissioner
Docket No. 2102-92
United States Tax Court
T.C. Memo 1993-436; 1993 Tax Ct. Memo LEXIS 447; 66 T.C.M. (CCH) 793;
September 20, 1993, Filed
Decision will be entered for respondent.
Mohammad M. and Monireh Aazami, pro se.
For respondent: Glorianne Gooding-Jones.
NAMEROFF
NAMEROFF
MEMORANDUM OPINION
NAMEROFF, Special Trial Judge: This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182. 1 Respondent determined a deficiency in petitioners' Federal income…
2Cases cited13 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Neely v. CommissionerUnited States Tax Court · 1985
- Bixby v. CommissionerUnited States Tax Court · 1972
8 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Wang v. Comm'rUnited States Tax Court · 2017