James Gonsoulin v. CIR, No. 19-60520 (5th Cir. 2020)

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Case: 19-60520 Document: 00515329922 Page: 1 Date Filed: 03/03/2020 IN THE UNITED STATES COURT OF APPEALS FOR THE FIFTH CIRCUIT No. 19-60520 United States Court of Appeals Fifth Circuit FILED March 3, 2020 JAMES J. GONSOULIN, Lyle W. Cayce Clerk 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 R. 47.5, the court has determined that this opinion should not be published and is not precedent except under the limited circumstances set forth in 5TH CIR.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. *

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