HAROLD B. AND JEAN C. DAHL, PETITIONERS,
v.
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT-APPELLEE
HAROLD B. AND JEAN C. DAHL, PETITIONERS,
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT-APPELLEE
526 F.2d 552
United States Court of Appeals for the Ninth Circuit (1975)
Positive Treatment
Cited by 2 cases
Opinion of the Court
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.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
-
Dawn v. Commissioner OF Internal Revenue, 675 F.2d 1077 (9th Cir. 1982)
Authorities Cited
- Olshausen v. Commissioner OF Internal Revenue, 273 F.2d 23 (9th Cir. 1959)
- Seideman v. Hamilton, 363 U.S. 820 (U.S. 1960)
- Marshall & Huschart Mach. Co. v. Dep't of Revenue, 363 U.S. 820 (U.S. 1960)