T.C. Mem o. 2 01 3- 14 8

UNITED STAT ES TAX COURT JAVAD BIGDELI AND ASHRAF BIGDELI, Pet it io ne rs v. COMM ISSI ONER OF INTERNAL REVENUE, Resp on de nt

Doc ke t No . 14 69 2- 11 . Fil edJu ne 11 , 20 13 .
Ja va d B ig de li an d As hr af Bi gd el i, p ro ses e. Glo riaM. Ju nc ad el la , forres po nd en t.

MEMORANDUM FINDINGS OF FACT AND OPINION MORR ISON, Ju dg e: The re sp on de nt(th e IRS ) is su eda no ti ce o f de fic ie nc y to th e p et it io ne rs , Dr. Jav adBig de li an d M rs . Ash raf B ig de li , fortax y ears 20 08 an d 2 00 9. Th e d efi ci en ci es an d p en al ti es de te rm in edwere as fol lo ws:- 2 - [* 2] Year Defi ci en cy Pen al ty se c. 66 62 (a) 20 08 $1 4,2 20 $2 ,84 4.0 0 20 09 11 ,68 8 2,2 37 .60 The Big de li s t im el y

pe ti ti on edth is Co urt u nd er s ect io n 6 21 3( a) for 1 red et erm in at io n o f th e d efi ci en ci es an d t he pe na lt ie s. We hav e juri sd ic ti on un de r se ct io n 6 21 4. Se ve ral is su es rem ai n t o b e d eci de d, wh il e so m e o th er i ss ue s ar e pu rel y co m pu ta ti on al . Our res ol ut io n o f th e is su es forde ci si on is as f ol lo ws: (1 ) The Big de li s ar e n oten ti tl edto de du ct io ns cla im edon Sch edul e C, Pro fitor Lo ss Fro m

Bu si ne ss , forcar- an d- tru ckex pe ns es for20 08 an d 2 00 9. (2 ) The Big de li s ar e n oten ti tl edto de du ct io ns cla im edon Sch edul e C fo r tra ve l ex pe ns es for20 08 an d 2 00 9. (3 ) The Big de li s ar e n oten ti tl edto de du ct io ns cla im edon Sch edul e C fo r m eal s- an d- en te rta in m en t ex pe ns es for20 08 an d 2 00 9. (4 ) The Big de li s ar e n oten ti tl edto de du ct io ns cla im edon Sch edul e C fo r no n- he al th in su ran ce ex pe ns es for20 08 an d 2 00 9 g reat er tha n $ 5,3 61

All sec ti on refe ren ces are t o t he Int ern al Rev enue Co de as i n e ffec t fo r 1 20 08 an d 2 00 9. Al l Ru le refe ren ces are t o t he Tax C ou rt Rul es of P ract ic e an d Pro cedur e.- 3 -

[* 3] an d $ 7,6 94 , res pe ct iv el y (th e am ou nt s t ha t the IRS co nc ed es are de du ct ib le ). (5 ) The Big de li s ar e li ab le for th e se ct io n 6 66 2( a) p en al ty for 2 00 8 a nd 20 09 . FINDINGS OF FACT So m e o f th e fac ts ha ve be enst ip ul at ed ; tho se fact s ar e so fou nd . Dr. Jav ad Bi gd el i an d M rs . Ash raf B ig de li are a m arri edco up le who li ve d i n Gl adwyne , Pen ns y lv an ia , a west ernsubu rb of P hi la de lp hi a, atth e ti m e th e p et it io n was fil ed an d dur in g t he tax y ears at i ss ue , 20 08 an d 2 00 9. Dr. Big de li is anora l s ur ge on . From Mar ch20 07 th ro ug h 2 00 9 h e worke d ata de nt al off

ic e inElm sf

or d, New Yo rk , no rth of Ne w YorkCit y . His wo rkat th e Elm sf or d o ffi ce was hi s o nl y

workdu rin g t he y ears at i ss ue . Dr. Big de li trave le d b etweenGlad wyne an d El m sf or d b y dri vi ng th e fam il y car. He re gu la rly sto pp edforga s an d p ai d t ol ls alo ng th e ro ut e, whi chwent th ro ug h New J ers ey . The trip be twee n Gl adwyne an d El m sf or d was lo ng . So m et im es Dr. Big de li sp en t n ig ht s i n h ot el s n ear the off ic e in Elm sf

or d ra th er th andri vi ng ba ckan d fo rth to Gladwyne .- 4 -

[* 4] The fam il y

car was no t ex cl us iv el y

us edforDr. Big de li ’s tra ve ls to Elm sf or d. So m et im es th e Bi gd el is wou ldus e itforerrand s, s uc h a s t rip s t o t he gr oc ery st or e. The B ig de li s p ai d t o re pa ir a ndm ai nt ai n t he car. Dr. Big de li so m et im es bo ug htfoo d a ndbe ve rag es to co ns um e dur in g t he workd ay . The Big de li s’ dau gh te r, who di d n othave ex pe rie nc e in tax , acco un ti ng , or an y rel at edfie ld s, h el pe d the m pre pa re the ir t ax returns us in g Tu rb oTa x c om pu te r so ftwa re fo r bo th tax y ears 20 08 an d 2 00 9. OnSch edul e C the Big de li s cl ai m ed de du ct io ns forth e ex pe ns es of Dr. B ig de li ’s ora l s ur ge ry pra ct ic e. The S ch edul e C d educ ti on s cl ai m edon th e return b utdi sa ll owe d b y th e n ot ic e o f de fic ie nc y are: 2 Sch edul e C d educ ti on 20 08 20 09 Mea ls & ent ert ai nm en t $1 ,04 0 $6 30 Trav el 3,4 28 3,8 09 Rep ai rs & m ai nt en an ce 6,9 93 -0 - In su ran ce (o th er tha n hea lth i ns ur an ce) 5,3 61 7,6 94 Car & tru ck 31 ,66 2 24 ,28 8

The Big de li s cl ai m edot he r de du ct io ns on Sch edul e C tha t wer e n ot 2 ad jus te d b y th e n ot ic e o f de fic ie nc y .- 5 -

[* 5] The no ti ce o f de fic ie nc y di sa ll owe d t he de du ct io ns li st edinth e tabl e ab ov e in th ei r en ti rety . The IR S h as si nc e m ad e th e fo ll owi ng co nc es si on s:

• The $6 ,99 3 d educ ti on cla im edforrep ai rs an d m ai nt en an ce fo r 20 08 is all owabl e;

• The $5 ,36 1 d educ ti on cla im edforin su ran ce fo r 20 08 is all owabl e to th e ex te ntof $ 5,1 95 ; an d

• The $7 ,69 4 d educ ti on cla im edforin su ran ce fo r 20 09 is all owabl e to th e ex te ntof $ 7,2 68 . OPINION Two p rel im in ary m at te rs requi re at te nt io n b efo re we p ro ceedto th e m eri ts of th is cas e. Whe n t he cas e was cal le d fo r tr ia l, Mr s. Bi gd el i d idno t ap pe ar, n or was th ere a ny app eara nc e o n h er b eh al f. Dr. Big de li di d app ear. As Dr. Big de li ha d n o aut ho rity

to rep res en t h er, an d t he re was no ot he r ap pe aran ce b y he r oron he r be ha lf, t he Co urt wi ll , onit s o wn m ot io n, d is m is s h er fro m th is cas e fo r la ckof p ro se cu ti on . A deci si on wil l b e en te redag ai ns t M rs . Big de li for de fic ie nc ie s an d p en al ti es inth e sa m e am ou nt s as th os e u lt im at el y de te rm in ed ag ai ns t Dr. Bi gd el i. Ano th er p rel im in ary m at te r to de te rm in e is who be ars th e b ur de n o f pr oo f as to th e d is pu te d d educ ti on s. As a ge ne ral rul e, th e ta xp ay er b ears th e b ur de n o f- 6 -

[* 6] pro vi ng th atth e d et erm in at io ns inth e n ot ic e o f de fic ie nc y are i nc orrect . Rul e 14 2( a)(1 ); Welc h v . Helv eri ng , 29 0 U.S. 1 11 , 11 5 (1 93 3) ; J ack so n v . Co m m is si on er, 7 3 T.C. 3 94 , 40 0 (1 97 9) . The Bi gd el is ’ de du ct io ns st il l i n d is pu te were d is al lo wedinth e n ot ic e o f de fic ie nc y . In an ex cep ti on to th e g en eral rul e, se ct io n 7 49 1( a) i m

po se s t he burd enof p ro of on th e IRS with re sp ectto a gi ve n factua l i ss ue wher e a t ax pa y er (1 ) in tro du ces cred ib le ev id en ce wi th res pe ctto th at is su e, (2 ) m eet s al l ap pl ic ab le subs ta nt ia ti on requi rem en ts , (3) co m pl ie s wi th all reco rdke ep in g re qu ire m en ts , and(4) co op erat es with a ny reaso nabl e reque st s fo r in fo rm at io n. Hi gb ee v . Comm is si on er, 1 16 T.C. 43 8, 4 40 -4 41 (20 01 ). The Bi gd el is ha ve no t d em on st rat edth atth e requi rem en ts of s ect io n 7 49 1( a) h av e b een m et . There fo re, the bu rd enof p ro of rem ai ns with t he m . 1. Car- an d- tru ckexpe ns es Dr. Big de li us edth e fam il y car t o t rav el fro m

hi s h om e in Glad wyne , Pen ns y lv an ia , to th e d en ta l o ffi ce i n El m sf or d, New Yo rk . He tes ti fie d t ha t the am ou nt s h e cl ai m edas c ar-a nd -truc k e xp en se de du ct io ns co ns is t o f th e co stof ga so li ne forth e carforth e tr ip s b etweenGlad wyne an d El m sf or d, the to ll s h e p ai d on th e tr ip s b etweenGladwyne an d El m sf or d, an d t he co st s o f rep ai rin g a nd m ai nt ai ni ng th e car . As ev id en ti ary supp ort fo r th e $ 31 ,66 2 i n c ar-and -tr uc k ex pe ns e d educ ti on s t he Big de li s cl ai m edon th ei r 20 08 return, the y in tro du cedin to- 7 -

[* 7] ev id en ce g as an d t ol l re cei pt s fo r $9 97 .01 . As ev id en ti ary supp ort o f th e $2 4,2 88 incar- an d- tru ckex pe ns e d educ ti on s the y cla im edonth ei r 20 09 return, th ey in tro du cedin to ev id en ce g as an d t ol l re cei pt s fo r $1 ,15 9.6 3 andrece ip ts for rep ai rs an d m ai nt en an ce fo r $6 11 .51 . Sect io n 1 62 (a) p ro vi de s: “ The re s ha ll be all owe d a s a d educ ti on all th e or di na ry an d n eces sa ry

ex pe ns es pa idor i nc urreddu rin g t he tax ab le y ear i n carry in g o n a ny trad e o r bu si ne ss , in cl ud in g * * * (2) tra ve li ng ex pe ns es (in cl ud in g a m ou nt s ex pe nd edform eal s an d l od gi ng ot he r th anam ou nt s wh ic h a re la vi sh or e xtrav ag an t u nd er the cir cu m st an ces ) whi le away fro m ho m e in th e pu rs ui t o f a trad e o r bu si ne ss ”. No d educ ti on is all owe d fo r pe rs on al , li vi ng , or fam il y ex pe ns es . Sec. 2 62 (a). Whe n atax pay er trav el s fr om a fam il y ho m e to a no nt em

po rary pla ce o f bu si ne ss , th e co st s o f tr av el are n otde du ct ib le un de r se ct io n 1 62 (a)( 2) . Peurif oy v. Co m m is si on er, 3 58 U.S. 59 , 60 (19 58 ); M it ch el l v . Comm is si on er, 7 4 T.C. 5 78 , 58 0- 58 1 (1 98 0) . In M it ch el l, a p sychi atric tec hn ic ia n h adhi s fa mil y ho m e in Uki ah , Cal ifo rn ia . He work edina ho sp it al 10 0 m il es away inNapa , Cal ifo rn ia . Mi tc he ll v. Co m

m is si on er, 7 4 T.C. at57 9. Th e Co urt h el d t ha t the tec hn ic ia n co ul d n otde du ct : (1 ) th e co stof t rav el in g b etweenUki ahan d Nap a, or(2) th e- 8 -

[* 8] ren ta l co stof atra il er i n wh ic h t he tec hn ic ia n l iv eddu rin g t he workweekin Nap a. Id . at 5 84 . Dr. Big de li ’s pl ace o f bu si ne ss is inElm sf or d, New Yo rk . His fam il y ho m e 3 is inGladwyne , Pen ns y lv an ia . His c os ts of t rav el in g b etweenElm sf or d a nd Glad wyne are n otde du ct ib le un de r se ct io n 1 62 (a)( 2) . See Mi tc he ll v. Co m m is si on er, 7 4 T.C. at58 4. Acco rd in g t o Dr. Bi gd el i, the car- an d- tru ck ex pe ns e d educ ti on s t he Big de li s cl ai m edon th ei r returns are fo r th e ex pe ns es of tra ve li ng be twee n El m sf

or d a ndGlad wyne . Like th e tr av el co st s i n M it ch el l, the cl ai m edde du ct io ns are n otall owabl e. The ex pe ns es of apa ss en ge r au to m ob il e an d t he expe ns es of t rav el are subjec t t o h ei gh te ne d s ub st an ti at io n re qu ire m en ts . Secs . 27 4( d) (1 ), (4 ), 28 0F (d )(4 )(A)(i ); s ec. 1 .27 4- 5T(a )(1 ), (b )(2 ), Tem po rary Inco m e Tax Reg s., 5 0 Fed . Reg . 46 01 4 (No v. 6 , 19 85 ). Bu t we n eedno t co ns id er wh ethe r th e am ou nt s th atth e Bi gd el is cla im edas d educ ti on s fo r car -an d- tru ck ex pe ns es sat is fy

th e he ig ht en edsubs ta nt ia ti on requi rem en ts . W e h ol d t ha t the Big de li s m ay no t d educ t an y am ou nt s fo r car -an d- tru ckex pe ns es foreit he r ta x year.

Not hi ng inth e rec or d i nd ic at es th atDr. Big de li ’s workinElm sf or d was 3 te m po rary. He be ga n t o wo rkth ere i n M arch 20 07 an d c on ti nu edto workat t he Elm sf or d o ffi ce atlea stth ro ug h t he en d o f 20 09 .- 9 -

[* 9] 2. Trav el ex pe ns es The Big de li s cl ai m eda de du ct io n o f $3 ,42 8 fo r tr av el ex pe ns es for20 08 an d $ 3,8 09 fortra ve l ex pe ns es for 20 09 . The ex pe nd itur es were, Dr. Bi gd el i as se rts , th e co stof s ta y in g a t h ot el s n ear t he off ic e in Elm sf

or d, New Yo rk , to av oi d t rav el in g b ackan d fo rth to hi s fa m il y ho m e in Glad wyne , Pen ns y lv an ia . The Big de li s s ub m it te d d oc um en ta ti on inth e fo rm of h ot el bi ll s i nd ic at in g t ha t Dr. Bi gd el i s pe nt$2 ,89 7.2 9 o n h ot el roo m s i n 2 00 8 a nd$3 ,83 2.1 4 i n 2 00 9. Th ei r do cu m en ta ti on als o p ro vi de s t he ti m e an d p la ce o f th e ex pe ns es . Lik e th e tr ai le r-re nt al ex pe ns es inMi tc he ll , th e h ot el ex pe ns es are n ot de du ct ib le un de r se ct io n 1 62 (a)( 2) . W e h ol d t ha t the Big de li s ar e n oten ti tl edto th e d educ ti on s t ha t the y

cla im edfortra ve l ex pe ns es . 3. Mea ls -an d- en te rta in m en t ex pe ns es The Big de li s cl ai m edm eal s- an d- en te rta in m en t-e xp en se de du ct io ns of $1 ,04 0 fo r 20 08 an d $ 63 0 fo r 20 09 . Dr. Big de li tes ti fie d t ha t the de du ct io ns co rres po ndto whathe pa idforfoo d a ndbe ve rag es du rin g t he work da y at the de nt al off ic e in Elm sf

or d, New Yo rk . Fi fty perc en t o f expe ns es form eal s tha t ar e d ire ct ly con ne ct edto a ta xp ay er’s trad e o r bu si ne ss , su chas l un chor d in ne r m eet in gs with c li en ts , m ay be de du ct ib le . Secs . 16 2, 2 74 (n ); s ec. 1 .16 2- 1, In co m e Tax Reg s. Th e o nl y ev id en ce- 10 -

[* 10 ] we ha ve reg ard in g t he pu rp os e o f th e ex pe ns es is Dr. Big de li ’s tes ti m on y th atth e expe ns es were fo r fo odhe pu rch as edan d c on su m eddu rin g h is work da y . The Big de li s h av e n otm etth ei r bu rd enof p ro vi ng th atth e al le ge d p ur ch as es of fo odan d b ev erag es rel at edto th e co nduc t o f Dr. Big de li ’s bu si ne ss . Thu s, we ho ldth atan y

su chex pe ns es were n on de du ct ib le pe rs on al ex pe ns es . The he ig ht en edsubs ta nt ia ti on requi rem en ts of s ect io n 2 74 ap pl y to m eal san d- en te rta in m en t ex pe ns es . W e n eedno t co ns id er wh ethe r th e h ei gh te ne d 4 subs ta nt ia ti on requi rem en ts ha ve be enm et . 4. In su ran ce ex pe ns es ot he r th anhe al th in su ran ce In su ran ce ex pe ns es are d educ ti bl e und er s ect io n 1 62 if t he expe ns es are or di na ry an d n eces sa ry

to a ta xp ay er’s trad e o r bu si ne ss . Sec. 1 .16 2- 1( a), In co m e Tax Reg s.; see sec . 16 2. The IRS al lo wedall bu t $ 16 6 o f th e $ 5,3 61 th e Bi gd el is cla im edfor20 08 an d a ll bu t $ 42 6 o f th e $ 7,6 94 th ey cla im edfor20 09 . Noten ou gh ev id en ce was in tro du cedto pe rs ua de us th atth e Bi gd el is m ad e p aym en ts forin su ran ce b ey on d th e co nc ed edam ou nt s. Th e Bi gd el is subm it te d i nv oi ces forin su ran ce tha t wer e
The he ig ht en edsubs ta nt ia ti on requi rem en ts ap pl y to “ an y it em with re sp ect 4 to anact iv ity

whi chis of atype g en eral ly con si de redto co ns ti tu te en te rta in m en t” . Sec. 2 74 (d )(2 ). The t erm “ en te rta in m en t” is de fin edto in cl ud e “pr ov id in g fo od an d b ev erag es ”. Sec. 1 .27 4- 2( b) (1 )(i ), In co m e Tax Reg s.- 11 -

[* 11 ] crea te d b efo re p aym en ts were m ad e. It i s n otap paren t fr om th es e in vo ic es whe n (o r ev enif) pa ym en ts were ac tu al ly m ad e. The B ig de li s d idno t t es ti fy ab ou t, o r in tro du ce an y

do cu m en ta ry

ev id en ce tha t wo ul d i nd ic at e th atth ey m ad e, th e p aym en ts inth e y ears at i ss ue . Thu s, the Big de li s h av e n otm etth ei r bu rd enof pr ov in g t ha t the y

are en ti tl edto th e co nt es te d a m ou nt s o f th e d educ ti on s t he y cl ai m edforin suran ce ex pe ns es . 5. Accu racy-rela te d p en al ti es un de r se ct io n 6 66 2 The IRS h as de te rm in edaccu racy-rela te d p en al ti es un de r se ct io n 6 66 2. Sect io n 6 66 2( a) an d (b )(2 ) im po se s a 2 0% p en al ty on a ny partof a n u nd erp aym en t th atis att rib ut ab le to a subs ta nt ia l u nd ers ta te m en t o f in co m e ta x. Gen eral ly, an

“un de rs ta te m en t” is th e ex ces s o f th e ta x re qu ire d t o b e sh own onth e return o ve r th e ta x s ho wn o n t he return. Se c. 66 62 (d )(2 )(A); sec . 1.6 66 2- 4( b) (2 ), In co m e Tax Reg s. Anun de rs ta te m en t i s s ub st an ti al if i t ex ceed s t he gre at er o f $5 ,00 0 o r 10 % of th e ta x re qu ire d t o b e sh own on th e return. Se c. 66 62 (d )(1 )(A); sec . 1.6 66 2- 4( b) (1 ), In co m e Tax Reg s. Alt ern at iv el y , th e p en al ty m ay be im po se d i f th e und erp aym en t o f ta x i s due to ne gl ig en ce o r di sr eg ardof rul es or r eg ul at io ns . Sec. 6 66 2( b) (1 ). Negl ig en ce i s “ a la ckof due care or afai lu re t o d o wh ata reas on ab le an d p ru de ntpe rs on wou lddo un de r th e ci rcu m st an ces .” Bunn ey v. Co m m is si on er, 1 14 T.C. 25 9, 2 66 (20 00 ); s ee Nee ly v. Commis si on er, 8 5 T.C.- 12 -

[* 12 ] 93 4, 9 47 (19 85 ). Negl ig en ce al so in cl ud es an y fai lu re t o m ai nt ai n a de qu at e bo ok s an d re co rd s o r fai lu re t o s ub st an ti at e it em s p ro pe rly. Sec. 1.6 66 2- 3( b) (1 ), In co m e Tax Reg s. An ex cep ti on to th e acc ur acy-rela te d p en al ty app li es to an y pa rt o f an un de rp aym en t fo r whi chth e ta xp ay er h adreas on ab le cau se an d a ct edingo od fai th . Sec. 6 66 4( c)(1 ). Whe th er the tax pa y er ac te d wi th reas on ab le cau se an d i n go odfai th is de ci de d o n acas e-b y -cas e b as is , con si de rin g a ll rel ev an t fa ct s an d ci rcu m st an ces . Sec. 1 .66 64 -4 (b )(1 ), In co m e Tax Reg s. Und er s ect io n 7 49 1( c), the IRS h as th e b ur de n o f pr oduc ti on forpe na lt ie s. See Hi gb ee v . Comm is si on er, 1 16 T.C. at 4 46 (ho ld in g t ha t the IRS m us t p ro du ce

“ su ffi ci en t ev id en ce i nd ic at in g t ha t i t i s ap pr op ria te to im po se th e * * * pe na lt y ”, bu t the IRS n eedno t i nt ro du ce ev id en ce o n e xc ep ti on s t o t he pe na lt y ). The IRS ar gu es th atth e Bi gd el is are l iabl e fo r th e p en al ti es un de r bo th subs ta nt ia l-u nd ers ta te m en t an d n eg li ge nc e th eo rie s. The IR S h as m etit s b ur de n 5
Si nc e we d eci de be lo w th atth e Bi gd el is are l iabl e fo r th e p en al ti es for 5 ne gl ig en ce, we n eedno t co ns id er the IRS’s ar gu m en t re ga rd in g t he Big de li s’ li ab il it y un de r th e subs ta nt ia l u nd ers ta te m en t the ory . The IRS al so arg ue s t ha t the Big de li s’ fai lu re t o a ll eg e “ [c]lea r an d c on ci se as si gn m en ts of e ach an d e ve ry erro r”, s ee Ru le 34 (b )(4 ), in th ei r pe ti ti onm ean s th atwe sh ou ldfin d t ha t the Big de li s co nc ed edth e p en al ti es . Howev er, ev enif we as su m e witho utde ci di ng th atth e p et it io n s at is fie s R ul e 3 4, we s ti ll ho ldth atth e Bi gd el is are l iabl e fo r th e p en al ti es .- 13 -

[* 13 ] of p ro du ct io n wi th res pe ctto th e p en al ti es by int ro du ci ng ev id en ce tha t the Bi gd el is fai le d t o e xe rci se reas on ab le care to rep ort the ir c orrecttax li ab il it y . The Big de li s m ad e n o a rg um en ts ab ou t the pe na lt ie s attri al , andth ey fai le d to fil e a b rie f. In p rep ari ng th ei r ta x re tu rn s, the y rel ie d e nt ire ly on t he ir d au gh te r an d o n Tu rb oTa x. Th ey

att em pt edto de du ctpe rs on al ex pe nd itur es witho utdo in g an y res earc h o r co ns ul ti ng an y expe rt t o d eci de whet he r th e d educ ti on s wer e pr op er. A reas on ab le an d p ru de ntpe rs on wou ldno t h av e tr ie d t o c la im th e de du ct io ns th ey

cla im edwitho utm ak in g a t l eas t a m in im al effo rt t o e ns ur e th at th ey ha d s om e le ga l b as is fordo in g s o. Si nc e th e Bi gd el is di d n otm ak e su chan effo rt, we fi ndth atth ey

are l iabl e fo r acc ur acy-rela te d p en al ti es forne gl ig en ce un de r se ct io n 6 66 2( a) an d (b )(1 ) fo r 20 08 an d 2 00 9. Th ey als o d idno t h av e reas on ab le cau se for , or a ctingo odfai th with re sp ectto , th e und erp aym en ts .- 14 -

[* 14 ] W e h av e co ns id eredall arg um en ts th e p art ie s h av e m ad e, an d t o t he ex te nt th atwe ha ve no t ad dr es se d t he m , we fin d t he m to be irr el ev an t, m oo t, o r wit ho ut m eri t. To re fle ctth e fo reg oi ng , Deci si on wil l b e en te redun de r Ru le 15 5 wi th res pe ctto Jav ad Bi gd el i, an d a n app ro pr ia te ord er an d de ci si on wil l b e en te redwith re sp ect to Ash raf B ig de li .