Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-ca5-19-60520/USCOURTS-ca5-19-60520-0/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. 19-60520

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 5TH 

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