Case: 19-60145 Document: 00515113299 Page: 1 Date Filed: 09/11/2019

IN THE UNITED STATES COURT OF APPEALS FOR THE FIFTH CIRCUIT United States Court of Appeals Fifth Circuit

No. 19-60145 FILED Summary Calendar September 11, 2019 Lyle W. Cayce Clerk ERIC BELANGER, Petitioner−Appellant, versus COMMISSIONER OF INTERNAL REVENUE, Respondent−Appellee.

Appeal from a Decision of the United States Tax Court No. 5252-17L

Before DAVIS, SMITH, and HIGGINSON, Circuit Judges.

PER CURIAM: *

AFFIRMED. See 5TH CIR. R. 47.6.

* 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 R. 47.5, the court has determined that this opinion should not be published and is not precedent except under the limited circumstances set forth in 5TH CIR.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.