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...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases