Arakas v. Commissioner, Appeal No. 19-1540, Dec. 14, 2020. 4th Cir. (Wynn), from DSC at Florence (Cain). Robertson H. Wendt Jr. and Sarah H. Bohr for Appellant. Eric Kressman, Victor Pane, Annie Kernicky, Corey Fazekas and Sherry A. Lydon for Appellee. VLW 020-2-322. 49 pp.