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

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

Henry R. And Dorothy F. Ballard v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Ninth Circuit · Decided December 16, 1980 · Kennedy, Larson, Per Curiam, Tang
639 F.2d 486; 47 A.F.T.R.2d (RIA) 603; 1980 U.S. App. LEXIS 11401 (Federal Reporter, Second Series)

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

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.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.

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