Dahl v. Commissioner

Ninth Circuit

Dahl v. Commissioner

526 F.2d 552, 36 A.F.T.R.2d (RIA) 75

CourtCourt of Appeals for the Ninth Circuit

DecidedNovember 7, 1975

DocketNo. 74-3461

StatusPublished

Cited by2 cases

This text of 526 F.2d 552 (Dahl v. Commissioner) is published on Counsel Stack Legal Research, covering Court of Appeals for the Ninth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Dahl v. Commissioner, 526 F.2d 552, 36 A.F.T.R.2d (RIA) 75 (9th Cir. 1975).

Pincite

Opinion

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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