Dahl v. Commissioner

U.S. Court of Appeals for the Ninth Circuit November 7, 1975

Dahl v. Commissioner, 526 F.2d 552 (9th Cir. 1975)

36 A.F.T.R.2d (RIA) 75

Opinion of the Court

OPINION

Before BROWNING and CHOY, Circuit Judges, and LUCAS,* District Judge. PER CURIAM:

In this review of a Tax*Court decision upholding a deficiency assessed under the imputed interest provisions of 26 U.S.C. § 483, we affirm for the reasons stated in the Tax Court opinion below. Harold B. & Jean C. Dahl, 43 P—H Tax Ct.Mem. 755 (1974). The Dahls were not entitled to a jury trial before the Tax Court. See Olshausen v. C. I. R., 273 F.2d 23, 28 (9th Cir. 1959), cert. denied, 363 U.S. 820, 80 S.Ct. 1256, 4 L.Ed.2d 1517 (1960).

Affirmed.

Reference

Full Case Name: Harold B. and Jean C. DAHL v. COMMISSIONER OF INTERNAL REVENUE
Cited By: 2 cases
Status: Published