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ANIKEEV v. COMMISSIONER OF INTERNAL REVENUE

Docket No. 13080-17.

T.C. Memo. 2021-23

KONSTANTIN ANIKEEV AND NADEZHDA ANIKEEV, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed February 23, 2021.

Attorney(s) appearing for the Case

Jeffrey M. Sklarz and Noelle T. Geiger, for petitioners.

John Richard Mikalchus and Erika B. Cormier, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

This is a deficiency case in which respondent determined that petitioners are liable for deficiencies totaling $9,928 for 2013 and $93,845 for 2014.1 These amounts reflect increased amounts set forth in respondent's first amendment to answer. Respondent...

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