Thomas A. Daboul, and A. Commissioner of Internal Revenue
Thomas A. Daboul, and A. Commissioner of Internal Revenue
429 F.2d 38; 26 A.F.T.R.2d (RIA) 5114; 1970 U.S. App. LEXIS 8335
(Federal Reporter, Second Series)
Cases that cite this one
18 later published cases cite this decision. The 16 that cite it most often are listed here.
- Versteeg v. Commissioner (United States Tax Court 1988)
- Medeiros v. Commissioner (United States Tax Court 1981)
- Jones v. Commissioner (United States Tax Court 1974)
- Wilt v. Commissioner (United States Tax Court 1973)
- Richard L. Abrams v. Commissioner of Internal Revenue (9th Cir. 1987)
- Abrams v. Commissioner Of Internal Revenue (4th Cir. 1986)
- Steven E. Donley v. Commissioner of Internal Revenue (5th Cir. 1986)
- Abrams v. Commissioner (4th Cir. 1986)
- Conovitz v. Comm'r (United States Tax Court 1980)
- Valley Finance, Inc. v. United States (D.C. Cir. 1980)
- Gordon v. Commissioner (United States Tax Court 1979)
- Boynton v. United States (9th Cir. 1977)
- McGee v. United States (District Court, N.D. Indiana 1974)
- Irving v. Gray (2d Cir. 1973)
- Williams v. United States (District Court, D. Nevada 1973)
- Irving v. Gray (2d Cir. 1973)
This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.
Opinion
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.