Gonsoulin v. CIR

IN THE UNITED STATES COURT OF APPEALS
FOR THE FIFTH CIRCUIT

No. 19-60518
Summary Calendar

JAMES J. GONSOULIN,

Petitioner - Appellant

v.

COMMISSIONER OF INTERNAL REVENUE,

Respondent - Appellee

Appeal from the United States Tax Court
Tax Court Case No. 18429-17

Before WIENER, HAYNES, and COSTA, Circuit Judges.
PER CURIAM:*
James Gonsoulin timely appealed the tax court’s adverse decision raising
only the question of that court’s jurisdiction, which we review de novo. We
agree with the Commissioner that Gonsoulin’s arguments are contrary to
precedent and frivolous. See, e.g., Selgas v. Commissioner, 475 F.3d 697, 699
(5th Cir. 2007). AFFIRMED.

*
Pursuant to 5TH CIR. R. 47.5, the court has determined that this opinion should not
be published and is not precedent except under the limited circumstances set forth in 5
TH
CIR. R. 47.5.4.
United States Court of Appeals
Fifth Circuit
FILED
January 8, 2020

Lyle W. Cayce
Clerk
Case: 19-60518 Document: 00515262913 Page: 1 Date Filed: 01/08/2020