Dahl v. Commissioner
Harold B. and Jean C. DAHL v. COMMISSIONER OF INTERNAL REVENUE
Opinion of the Court
Text extracted by OCR from a scanned original; check the original for exact wording.
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.
How later courts describe this case
No later court has written an explanatory parenthetical about this case yet.
Cited by 2 cases
View all citing references →Relies on it most ⓘ
Citing references are not a citator: they show that a later opinion cites this case, not whether it followed, distinguished, or overruled it. Check negative history before relying on this case.