We use double bang to get value as Boolean (true/false). Here is demonstration:
2.1.2 :001 > my_var = "string"
=> "string"
2.1.2 :002 > !my_var
=> false
2.1.2 :003 > !!my_var
=> true
2.1.2 :005 > null_var = nil
=> nil
2.1.2 :006 > !!null_var
=> false
So, as you can see that, if we want to get corresponding boolean value for an object then we use double bang (!!).
In your case, I assume current_user can have user object OR nil value. Instead of getting user object or nil, it's using !! to convert it into corresponding boolean.
Hope it helps. Happy Learning!
EDIT:
I would like to add that in Ruby, it's convention that method name ending with ? will return boolean value. So, your mentioned code us using !! in logged_in? to return boolean instead of User or NULL class objects.