Henry R. And Dorothy F. Ballard v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Ninth Circuit December 16, 1980

Henry R. And Dorothy F. Ballard v. Commissioner of Internal Revenue, 639 F.2d 486 (9th Cir. 1980)

47 A.F.T.R.2d (RIA) 603; 1980 U.S. App. LEXIS 11401

Opinion

PER CURIAM:

The instant case is an attempt to appeal from a decision rendered under the small claims procedure of the tax court. 26 U.S.C. § 7463. The statute quite specifically denies us any jurisdiction in such matters. 26 U.S.C. § 7463(b). The Sixth Circuit is in agreement with our conclusion. Kahle v. Commissioner, 566 F.2d 581, 582 (6th Cir. 1977). Any constitutional objections to the procedure are not set forth with specificity, and our review of such considerations, therefore, is not justified in this case.

The appeal is DISMISSED.

Reference

Full Case Name: Henry R. and Dorothy F. BALLARD, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee
Cited By: 2 cases
Status: Published