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Judge Gale must feel like he’s Mr. Fred Rogers’ successor, as he has to deal with an imaginary attorney and an unnamed witness who claims he saw him, although nobody else has. Benjamin Soleimani and Sharyn Soleimani, T. C. Memo. 2023-60, filed 5/15/23, claim Ben had multi-millions in Tehran real estate that his uncle bought for him as nominee, because Ben was on  the Islamic Republic’s hitlist as a chum of the ex-Shah.

The Republicans grabbed the real estate, so Ben and Sharyn claim a whopping capital loss in the year when the alleged grab took place. IRS says no, so enter Mohammad Ali Soltanpour, Esq.

MoAli was retained by Witness 1, a compatriot of Ben’s. Witness 1 dares not speak his name as he still has contacts with the Republic. Witness 1 claims MoAli produces ” a document from the ‘State Organization for the Registration of Deeds and Real Estates,’ dated September 24, 2008 (Registration), and a  ‘Declaration Sheet’ from the ‘Justice Administration of the Islamic Republic of Iran (Central Branch),’ dated October 16, 2008 (Declaration).” T. C. Memo. 2023-60, at p. 3. These show that Ben supposedly go