Albert G. Hill, III v. Commissioner of Internal Revenue

USCA11 Case: 22-10283 Document: 43-1 Date Filed: 04/10/2023 Page: 1 of 28 [PUBLISH] In the United States Court of Appeals For the Eleventh Circuit ____________________ No. 22-10283 ____________________ ALBERT G. HILL, III, Petitioner-Appellant, versus COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. ____________________ Petition for Review of a Decision of the U.S. Tax Court Agency No. 794-18 ____________________ USCA11 Case: 22-10283 Document: 43-1 Date Filed: 04/10/2023 Page: 2 of 28 2 Opinion of the Court 22-10283 Before WILLIAM PRYOR, Chief Judge, and HULL and MARCUS, Circuit…