- 6 - States. After graduate school, petitioner told Steven Kumin (Kumin), a friend of his who lived in the Boston area, that petitioner intended to reside in the United States. 3. The Customs Administration Building in Tehran, Iran On a date not specified in the record, petitioner’s father paid about $2 million to buy land in Tehran, Iran, on which he intended to build his personal residence. At a time not specified in the record, petitioner’s father arranged to have the Customs Administration Building constructed on that site. Petitioner’s parents owned the land on which it was to be built. The Customs Administration Building had 3 underground parking levels, about 25 retail stores, and 3 office towers which were 11 or 12 stories high. The building occupied about an acre of land. It cost about $15 million to build the Customs Administration Building and another $1.5 to $2 million for tenant improvements. The Iranian Department of Taxation and Customs occupied the Customs Administration Building. Petitioner conveyed an interest in the building (about 6 meters by 14 meters, not otherwise described in the record) to the regional electrical company for a price not stated in the record on a date not clear from the record.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011