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BATURIN v. COMMISSIONER

Docket No. 14796-14.

153 T.C. 231 (2019)

153 T.C.No. 10

VITALY NIKOLAEVICH BATURIN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed December 18, 2019.

Attorney(s) appearing for the Case

Vitaly Nikolaevich Baturin, pro se.

Matthew S. Reddington, for respondent.

This is a proceeding for the redetermination of deficiencies in income tax for the 2010 and 2011 tax years of $11,088 and $11,141, respectively.1 After concessions,2 the issue we must decide is whether the income reported on petitioner...

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