Thomas A. Daboul, and A. Commissioner of Internal Revenue

U.S. Court of Appeals for the Ninth Circuit July 6, 1970

Thomas A. Daboul, and A. Commissioner of Internal Revenue, 429 F.2d 38 (9th Cir. 1970)

26 A.F.T.R.2d (RIA) 5114; 1970 U.S. App. LEXIS 8335

Opinion

PER CURIAM:

The appeal is dismissed as legally frivolous.

The issuance of a statutory notice of deficiency by the commissioner (which was never issued in this case) is necessary before the tax court has jurisdiction. See Corbett v. Frank, 9 Cir., 293 F.2d 501.

If DaBoul was entitled to any relief, he should have proceeded in some United States district court.

Reference

Full Case Name: Thomas A. DaBOUL, Petitioner and Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee
Cited By: 27 cases
Status: Published