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
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.
Free access — add to your briefcase to read the full text and ask questions with AI
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).
429 F.2d 38 (Thomas A. Daboul, and A. Commissioner of Internal Revenue) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Stussy v. Comm'r
2002 T.C. Memo. 257 (U.S. Tax Court, 2002)
Versteeg v. Commissioner
91 T.C. No. 27 (U.S. Tax Court, 1988)
Richard L. Abrams v. Commissioner of Internal Revenue
814 F.2d 1356 (Ninth Circuit, 1987)
Steven E. Donley v. Commissioner of Internal Revenue
791 F.2d 383 (Fifth Circuit, 1986)
Abrams v. Commissioner Of Internal Revenue
787 F.2d 939 (Fourth Circuit, 1986)
Abrams v. Commissioner
787 F.2d 939 (Fourth Circuit, 1986)
Mulvania v. Commissioner
81 T.C. No. 5 (U.S. Tax Court, 1983)
Medeiros v. Commissioner
77 T.C. 1255 (U.S. Tax Court, 1981)
Valley Finance, Inc. v. United States of America Pacific Development, Inc. v. United States of America Pacific Development, Inc. v. United States of America
629 F.2d 162 (D.C. Circuit, 1980)
Valley Finance, Inc. v. United States
629 F.2d 162 (D.C. Circuit, 1980)
Conovitz v. Comm'r
1980 T.C. Memo. 22 (U.S. Tax Court, 1980)
Gordon v. Commissioner
1979 T.C. Memo. 511 (U.S. Tax Court, 1979)
Charles O. Boynton v. United States of America, Defendant-Counterclaimant-Appellee. Abe Tapia v. United States of America, Defendant-Counterclaimant-Appellee
566 F.2d 50 (Ninth Circuit, 1977)
Boynton v. United States
566 F.2d 50 (Ninth Circuit, 1977)
McGee v. United States
380 F. Supp. 801 (N.D. Indiana, 1974)
Jones v. Commissioner
62 T.C. 1 (U.S. Tax Court, 1974)
Williams v. United States
373 F. Supp. 71 (D. Nevada, 1973)
Wilt v. Commissioner
60 T.C. No. 104 (U.S. Tax Court, 1973)
Irving v. Gray
479 F.2d 20 (Second Circuit, 1973)
Cincinnati Transit, Inc. v. Commissioner
55 T.C. 879 (U.S. Tax Court, 1971)