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4. Events From 1977 to June 1979
Based on the experiences of some of his relatives,
petitioner believed that he would be required to serve for 2
years in the Iranian military in order to return to Iran later to
deal with his family’s property. On a date in 1977 not specified
in the record, petitioner returned to Iran to begin that service.
Petitioner’s parents lived in Iran at that time. Petitioner left
a car, some dishes, photographs, and clothing in Boston, which he
intended to reclaim later.
Shirley Elghanian returned to Iran with petitioner in 1977.
Petitioner’s daughter, Roya, was born in Iran in December 1977.
Because of political unrest in Iran, Shirley Elghanian and Roya
went to London in 1978 to live with Shirley Elghanian’s parents.
Petitioner’s mother and his brother, Phillip Elghanian,
moved to the United States in 1978.
B. Events in 1979
1. The Expropriation
In January 1979, the Shah of Iran was deposed in a
revolution. The Ayatollah Khomeini became the new leader of
Iran.8
8 For a more detailed account of these events in Iran, see
Contl. Ill. Corp. v. Commissioner, 94 T.C. 165 (1990);
Halliburton Co. v. Commissioner, 93 T.C. 758 (1989), affd. 946
F.2d 395 (5th Cir. 1991); and Moshrefzadeh-Sani v. Commissioner,
T.C. Memo. 1992-592.
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