THOMAS A. DABOUL, PETITIONER AND APPELLANT,
v.
COMMISSIONER OF INTERNAL REVENUE, APPELLEE
THOMAS A. DABOUL, PETITIONER AND APPELLANT,
COMMISSIONER OF INTERNAL REVENUE, APPELLEE
429 F.2d 38
United States Court of Appeals for the Ninth Circuit (1970)
Positive Treatment
Cited by 12 cases
Opinion of the Court
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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Citator
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Valley Fin., Inc. v. United States, 629 F.2d 162 (D.C. Cir. 1980)
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Abrams v. Anderson, 787 F.2d 939 (4th Cir. 1986)
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Irving v. Elliot H. Gray, 479 F.2d 20 (2d Cir. 1973)
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- Corbett v. Frank, 293 F.2d 501 (9th Cir. 1961)