Bahman Abadian v. Comm. of Internal Revenue, No. 10-1049 (4th Cir. 2010)

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UNPUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT No. 10-1049 BAHMAN KHODARAHM ABADIAN, Petitioner - Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent - Appellee. Appeal from the United States Tax Court. (Tax Ct. No. 09-7184) Submitted: November 30, 2010 Decided: December 3, 2010 Before WILKINSON, KEENAN, and WYNN, Circuit Judges. Affirmed by unpublished per curiam opinion. Bahman Khodarahm Abadian, Appellant Pro Se. Laurie Allyn Snyder, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee. Unpublished opinions are not binding precedent in this circuit. PER CURIAM: Bahman Khodarahm Abadian appeals the tax court s order sustaining the Commissioner s determination of a deficiency and addition to tax with respect to Abadian s 2006 federal income tax liability. We reversible error. by the tax court. have reviewed the record and find no Accordingly, we affirm for the reasons stated Abadian v. Comm r of Internal Revenue, Tax Ct. No. 09-7184 (U.S. Tax Ct. Nov. 2, 2009). We dispense with oral contentions argument adequately because presented in the the facts and materials legal before the court are and argument would not aid the decisional process. AFFIRMED 2

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