FINDINGS OF FACT
Some of the facts have been stipulated and are so found. The stipulation of facts and the attached exhibits are incorporated herein by this reference. Petitioner resided in California at the time he filed the petition.
I. Petitioner’s Background
Petitioner was born in Iraq in 1959. He grew up speaking Arabic and studied English while in school. In 1978, at the age of 19, he moved to the United States and settled in San Diego, California, with his first wife. They had one child together. Petitioner has two brothers, both of whom moved to the United States sometime thereafter. Petitioner obtained a California driver’s license soon after arriving in the United States and was naturalized as a U.S. citizen in 1985.
Judge(s): Juan F. Vasquez
Jurisdiction: U.S. Tax Court
Related Categories: Taxation
|Circuit Court Judge(s)|
|Petitioner Lawyer(s)||Petitioner Law Firm(s)|
|Amad Eram||Pro se|
|Respondent Lawyer(s)||Respondent Law Firm(s)|
|Kathleen Tagni||Internal Revenue Service|