T.C. Memo. 2005-37
UNITED STATES TAX COURT
FARAMARZ AND MITRA ELGHANIAN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
FARAMARZ ELGHANIAN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 254-03, 256-03.1 Filed February 28, 2005.
Howard S. Fisher, for petitioners.
Jack H. Klinghoffer and Gerard Mackey, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge: Respondent determined deficiencies in
petitioners’ Federal income tax and an addition to tax and a
penalty as follows:
1 These cases were consolidated for trial, briefing, and
opinion.
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