Fifth Circuit Affirms Dismissal of Individual’s Tax Court Case

JAMES J. GONSOULIN,
Petitioner-Appellant
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent-Appellee

IN THE UNITED STATES COURT OF APPEALS
FOR THE FIFTH CIRCUIT

Summary Calendar

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.