Lori D. Sleeth v. Commissioner of Internal Revenue

USCA11 Case: 20-10221 Date Filed: 03/19/2021 Page: 1 of 12 [PUBLISH] IN THE UNITED STATES COURT OF APPEALS FOR THE ELEVENTH CIRCUIT ________________________ No. 20-10221 ________________________ Agency No. 10988-18 LORI D. SLEETH, Petitioner-Appellant, versus COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. ________________________ Petition for Review of a Decision of the United States Tax Court ________________________ (March 19, 2021) Before GRANT, TJOFLAT, and ED CARNES, Circuit Judges. GRANT, Circuit Judge: Lori and David Sleeth filed joint tax returns for the 2008, 2009, and 2010…