Henry R. And Dorothy F. Ballard v. Commissioner of Internal Revenue
This text of 639 F.2d 486 (Henry R. And Dorothy F. Ballard v. Commissioner of Internal Revenue) 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.
Opinion
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.
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Cite This Page — Counsel Stack
639 F.2d 486, 47 A.F.T.R.2d (RIA) 603, 1980 U.S. App. LEXIS 11401, Counsel Stack Legal Research, https://law.counselstack.com/opinion/henry-r-and-dorothy-f-ballard-v-commissioner-of-internal-revenue-ca9-1980.