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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
CourtCourt of Appeals for the Ninth Circuit
DecidedJuly 6, 1970
Docket24705
StatusPublished
Cited by27 cases

This text of 429 F.2d 38 (Thomas A. Daboul, and A. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Ninth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
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 (9th Cir. 1970).

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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Bluebook (online)
429 F.2d 38, 26 A.F.T.R.2d (RIA) 5114, 1970 U.S. App. LEXIS 8335, Counsel Stack Legal Research, https://law.counselstack.com/opinion/thomas-a-daboul-and-a-commissioner-of-internal-revenue-ca9-1970.