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Dahl v. Commissioner

United States Court of Appeals, Ninth Circuit
Nov 7, 1975
526 F.2d 552 (9th Cir. 1975)

Opinion

No. 74-3461.

November 7, 1975.

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

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

Petition for review from the Tax Court.

Before BROWNING and CHOY, Circuit Judges, and LUCAS, District Judge.

Honorable Malcolm M. Lucas, United States District Judge for the Central District of California, sitting by designation.


OPINION


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.


Summaries of

Dahl v. Commissioner

United States Court of Appeals, Ninth Circuit
Nov 7, 1975
526 F.2d 552 (9th Cir. 1975)
Case details for

Dahl v. Commissioner

Case Details

Full title:HAROLD B. AND JEAN C. DAHL, PETITIONERS, v. COMMISSIONER OF INTERNAL…

Court:United States Court of Appeals, Ninth Circuit

Date published: Nov 7, 1975

Citations

526 F.2d 552 (9th Cir. 1975)

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