Vitaly Baturin v. Commissioner, Internal Revenue

PUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT No. 20-1648 VITALY NIKOLAEVICH BATURIN, Petitioner – Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent – Appellant. ------------------------------ AARON Z. ROPER, Court-Assigned Amicus Counsel. Appeal from the United States Tax Court. (Tax Ct. No. 014796-14) Argued: March 8, 2022 Decided: April 6, 2022 Before MOTZ and DIAZ, Circuit Judges, and KEENAN, Senior Circuit Judge. Reversed and remanded by published opinion. Judge Motz wrote the opinion, in which Judge Diaz and Senior Judge Keenan joined. ARGUED: Ivan C. Dale,…