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DaBoul v. Commissioner of Internal Revenue

United States Court of Appeals, Ninth Circuit
Jul 6, 1970
429 F.2d 38 (9th Cir. 1970)

Summary

affirming the order of the Tax Court dismissing the taxpayer's petition

Summary of this case from Irving v. Gray

Opinion

No. 24705.

July 6, 1970.

Thomas A. DaBoul, in pro per.

Johnnie M. Walters, Asst. Atty. Gen., Tax Division, Dept. of Justice, K. Martin Worthy, Chief Counsel, I.R.S., Lee A. Jackson, Elmer J. Kelsey, Richard Farber, Dept. of Justice, Washington, D.C., for appellee.

Before CHAMBERS and MERRILL, Circuit Judges, and BYRNE, District Judge.


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.


Summaries of

DaBoul v. Commissioner of Internal Revenue

United States Court of Appeals, Ninth Circuit
Jul 6, 1970
429 F.2d 38 (9th Cir. 1970)

affirming the order of the Tax Court dismissing the taxpayer's petition

Summary of this case from Irving v. Gray
Case details for

DaBoul v. Commissioner of Internal Revenue

Case Details

Full title:Thomas A. DaBOUL, Petitioner and Appellant, v. COMMISSIONER OF INTERNAL…

Court:United States Court of Appeals, Ninth Circuit

Date published: Jul 6, 1970

Citations

429 F.2d 38 (9th Cir. 1970)

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