Lonnie Hubbard v. Comm'r of Internal Revenue

RECOMMENDED FOR PUBLICATION Pursuant to Sixth Circuit I.O.P. 32.1(b) File Name: 25a0064p.06 UNITED STATES COURT OF APPEALS FOR THE SIXTH CIRCUIT ┐ LONNIE W. HUBBARD, │ Petitioner-Appellant, │ > No. 24-1450 │ v. │ │ COMMISSIONER OF INTERNAL REVENUE, │ Respondent-Appellee. │ ┘ Appeal from the United States Tax Court. No. 4464-21—Alina I. Marshall, Judge. Decided and Filed: March 19, 2025 Before: GIBBONS, LARSEN, and MURPHY, Circuit Judges. _________________ COUNSEL ON BRIEF: Bruce R. Ellisen, Anthony T. Sheehan, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee. Lonnie W.…