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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.
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Last modified: May 25, 2011