Gonsoulin v. CIR

IN THE UNITED STATES COURT OF APPEALS
FOR THE FIFTH CIRCUIT

No. 19-60520

JAMES J. GONSOULIN,

Petitioner - Appellant

v.

COMMISSIONER OF INTERNAL REVENUE,

Respondent - Appellee

Appeal from the United States Tax Court
Tax Court Case No. 18395-17L

Before KING, JONES, and COSTA, Circuit Judges.
PER CURIAM:*
James Gonsoulin timely appealed the tax court’s adverse decision
challenging only the question of that court’s jurisdiction. 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).
In fact, we recently affirmed another tax court decision rejecting the same
appellant’s jurisdictional arguments. See Gonsoulin v. Commissioner, 789 F.
App’x 473, 473 (5th Cir. 2020) (per curiam). 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 R. 47.5, the court has determined that this opinion should not
be published and is not precedent except under the limited circumstances set forth in 5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
March 3, 2020

Lyle W. Cayce
Clerk
Case: 19-60520 Document: 00515329922 Page: 1 Date Filed: 03/03/2020