Timothy L. Garland v. Commissioner of Internal Revenue

Case: 19-11413 Date Filed: 11/27/2019 Page: 1 of 4 [DO NOT PUBLISH] IN THE UNITED STATES COURT OF APPEALS FOR THE ELEVENTH CIRCUIT ________________________ No. 19-11413 Non-Argument Calendar ________________________ Agency No. 22739-18 TIMOTHY L. GARLAND, BESSIE GARLAND, Petitioners-Appellants, versus COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. ________________________ Petition for Review of a Decision of the U.S. Tax Court ________________________ (November 27, 2019) Case: 19-11413 Date Filed: 11/27/2019 Page: 2 of 4 Before WILSON, WILLIAM PRYOR and ANDERSON, Circuit Judges. PER…