Dahl v. Commissioner

Ninth Circuit Court of Appeals

Decided Nov. 7, 1975.

Ninth Circuit Court of Appeals · decided 1975-11-07

Cited by 5 later decisions — most recently April 1982

3 federal appellate ·

2 counsel of record

Applies 26 U.S.C. § 483

Relies on Pan American Petroleum Corp. v. Superior Court of Delaware ex rel. New Castle County · Olshausen v. Commissioner

Good law ✅— No negative treatment on recordhow we know

Opinion by (per_curiam) · Decided 1975-11-07

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¶1Mr. and Mrs. Harold Dahl in pro. per.

¶2Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, Chief, Appellate Section, Thomas Crowe, Atty., Dept, of Justice, Washington, D. C., for respondent-appellee.

¶4OPINION

¶5Before BROWNING and CHOY, Circuit Judges, and LUCAS,* District Judge.

¶6PER CURIAM:

¶7In 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).

¶8Affirmed.