Legal Opinion
Seyed-Jalil Ghadiri-Asli & Mojdeh Najle-Rahim v. Commissioner
United States Tax Court
Decided October 23, 2019No. 15855-15Unpublished
1Opinion of the Court
T.C. Memo. 2019-142
UNITED STATES TAX COURT SEYED-JALIL GHADIRI-ASLI AND MOJDEH NAJLE-RAHIM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 15855-15. Filed October 23, 2019. Seyed-Jalil Ghadiri-Asli and Mojdeh Najle-Rahim, pro sese.1 Sebastian Voth and Kevin R. Oveisi, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION THORNTON, Judge: Respondent determined deficiencies and fraud penalties under section 6663 with respect to petitioners’ Federal income tax for 1 Steven R. Mather represented petitioners at the trial of this case. Mr. Mather withdrew as petitioners’…
2Cases cited44 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Holland v. United StatesSupreme Court of the United States · 1955
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Spies v. United StatesSupreme Court of the United States · 1943
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
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