Who was the petitioner? Who was the respondent? 

b. In what year was the case heard? 

c. What tax years did the case address? 

d. Who was the judge in the case? 

e. What was the basic issue in the case? 

f. What code section is called into question? 

g. What were the basic facts? (Keep it brief) 

h. What was the court's finding? a. What was the court's reasoning for its decision?

Read Anikeev v. Commissioner, T.C Memo 2021-23 (posted in Moodle) and answer the questions

Answer rating: 100% (QA)

a The petitioner in the case was Konstantin Anikeev and Nadezhda Anikeev The respondent was the Commissioner of Internal Revenue b The case was filed ... View the full answer