Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-ca5-19-60518/USCOURTS-ca5-19-60518-0/pdf.json

Parties Involved:
Commissioner of Internal Revenue
Appellee
James J. Gonsoulin
Appellant

Document Text:

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 5TH 

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