Shahram Kohan & Yonina Kohan v. Commissioner
T.C. Memo. 2019-85 UNITED STATES TAX COURT SHAHRAM KOHAN AND YONINA KOHAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 18830-17. Filed July 9, 2019. Richard S. Kestenbaum, for petitioners. James P.A. Caligure and Monica E. Koch, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION LAUBER, Judge: The Internal […]