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
United States Court of Appeals for the Ninth CircuitJuly 6, 197024705California60 words
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.