Legal Opinion
Thomas A. Daboul, and A. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided July 6, 1970No. 24705PublishedCited by 27 opinions
1Per 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.
2Cases cited1 opinion
- Corbett v. FrankCourt of Appeals for the Ninth Circuit · 1961
3Cited by27 opinions
- Mulvania v. CommissionerUnited States Tax Court · 1983
- Valley Finance, Inc. v. United StatesCourt of Appeals for the D.C. Circuit · 1980
- Medeiros v. CommissionerUnited States Tax Court · 1981
- Richard L. Abrams v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
- Wilt v. CommissionerUnited States Tax Court · 1973
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