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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)

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

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.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.

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