Cecile Barker v. Commissioner of Internal Revenue

USCA11 Case: 19-11994 Date Filed: 04/27/2021 Page: 1 of 18 [PUBLISH] IN THE UNITED STATES COURT OF APPEALS FOR THE ELEVENTH CIRCUIT ________________________ No. 19-11994 ________________________ Agency No. 21067-14 CECILE BARKER, Petitioner-Appellant, versus COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. ________________________ Petition for Review of a Decision of the U.S. Tax Court ________________________ (April 27, 2021) Before LAGOA, HULL and MARCUS, Circuit Judges. HULL, Circuit Judge: Cecile Barker petitions for review of the United States Tax Court’s decision USCA11 Case:…