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

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

Thomas A. Daboul, and A. Commissioner of Internal Revenue
U.S. Court of Appeals for the Ninth Circuit · Decided July 6, 1970 · Chambers, Merrill, Byrne
429 F.2d 38; 26 A.F.T.R.2d (RIA) 5114; 1970 U.S. App. LEXIS 8335 (Federal Reporter, Second Series)

Counsel

Thomas A. DaBoul, in pro per., Johnnie M. Walters, Asst. Atty. Gen., Tax Division, Dept, of Justice, K. Martin Worthy, Chief Counsel, I. R. S., Lee A. Jackson, Elmer J. Kelsey, Richard Farber, Dept, of Justice, Washington, D. C., for appellee.

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

Cases that cite this one

18 later published cases cite this decision. The 16 that cite it most often are listed here.

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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.

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