Case Name: Harold B. and Jean C. DAHL, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1975-11-07
Citations: 526 F.2d 552
Docket Number: No. 74-3461
Parties: Harold B. and Jean C. DAHL, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
Judges: Before BROWNING and CHOY, Circuit Judges, and LUCAS, District Judge.
Reporter: Federal Reporter 2d Series
Volume: 526
Pages: 552–552

Head Matter:
Harold B. and Jean C. DAHL, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
No. 74-3461.
United States Court of Appeals, Ninth Circuit.
Nov. 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.
Honorable Malcolm M. Lucas, United States District Judge for .the Central District of California, sitting by designation.

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.