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

Dahl v. Commissioner

U.S. Court of Appeals for the Ninth Circuit · Decided November 7, 1975 · Browning, Choy, Lucas

526 F.2d 552; 36 A.F.T.R.2d (RIA) 75 (Federal Reporter, Second Series)

Counsel

Mr. and Mrs. Harold Dahl in pro. per., Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, Chief, Appellate Section, Thomas Crowe, Atty., Dept, of Justice, Washington, D. C., for respondent-appellee.

Cases that cite this one

2 later published cases cite this decision.

Edwin Christman Dawn and June Estelle Dawn v. Commissioner of Internal Revenue (9th Cir. 1982)
Conklin v. Commissioner (United States Tax Court 1981)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

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.

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