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Golpoor v. Comm'r of Internal Revenue

United States Tax Court
Aug 4, 2022
No. 2859-21 (U.S.T.C. Aug. 4, 2022)

Opinion

2859-21

08-04-2022

PARVIZ GOLPOOR, DECEASED & ESTATE OF ALLA GOLPOOR, DECEASED, v. COMMISSIONER OF INTERNAL REVENUE, Respondent KATHLEEN JAMISON, PERSONAL REPRESENTATIVE, Petitioners


ORDER OF DISMISSAL AND DECISION

Kathleen Kerrigan Chief Judge

For the reasons stated in respondent's motion to dismiss for lack of prosecution with respect to petitioner Parviz Golpoor, Deceased, filed July 18, 2022, and incorporating as the findings of the Court the settlement stipulation between petitioner Estate of Alla Golpoor, Deceased, Kathleen Jamison, Personal Representative, filed July 18, 2022, it is

ORDERED that respondent's above-referenced motion is granted, and so much of this case relating to petitioner Parviz Golpoor, Deceased, is dismissed for lack of prosecution. It is further

ORDERED and DECIDED that there is no deficiency in, and there is a $4,682.00 overpayment with respect to, petitioners' 2017 Federal income tax; and

That petitioners are not liable for an I.R.C. section 6662(a) penalty for 2017.


Summaries of

Golpoor v. Comm'r of Internal Revenue

United States Tax Court
Aug 4, 2022
No. 2859-21 (U.S.T.C. Aug. 4, 2022)
Case details for

Golpoor v. Comm'r of Internal Revenue

Case Details

Full title:PARVIZ GOLPOOR, DECEASED & ESTATE OF ALLA GOLPOOR, DECEASED, v…

Court:United States Tax Court

Date published: Aug 4, 2022

Citations

No. 2859-21 (U.S.T.C. Aug. 4, 2022)