Legal Opinion

Soltan v. Comm'r

United States Tax Court

Decided April 29, 2010No. 22757-07Unpublished

1Opinion of the Court

MAHMOUD M. AND SIRI L. SOLTAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Soltan v. Comm'r

No. 22757-07

United States Tax Court

T.C. Memo 2010-91; 2010 Tax Ct. Memo LEXIS 117; 99 T.C.M. (CCH) 1370;

April 29, 2010, Filed

An appropriate order and decision will be entered.

Mahmoud M. Soltan and Siri L. Soltan, Pro se.

Blaine Holiday, for respondent.

Morrison, Richard T.

RICHARD T. MORRISON

MEMORANDUM FINDINGS OF FACT AND OPINION

MORRISON, Judge: On July 6, 2007, respondent (the Commissioner of Internal Revenue, whom we refer to here as the IRS) mailed petitioner Mrs. Siri L. Soltan notices…

2Cases cited22 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
  3. Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
  4. Zenith Radio Corp. v. Hazeltine Research, Inc.Supreme Court of the United States · 1971
  5. HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001

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