Full text
Thomas A. DaBOUL, Petitioner and Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee
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.