HENRY R. AND DOROTHY F. BALLARD, PETITIONERS-APPELLANTS,
v.
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT-APPELLEE
HENRY R. AND DOROTHY F. BALLARD, PETITIONERS-APPELLANTS,
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT-APPELLEE
639 F.2d 486
United States Court of Appeals for the Ninth Circuit (1980)
Positive Treatment
Cited by 2 cases
Opinion of the Court
PER CURIAM:
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.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
-
Earl G. and Donna R. Cole v. Commissioner OF Internal Revenue, 958 F.2d 288 (9th Cir. 1992)
Authorities Cited
- Kahle v. Commissioner OF Internal Revenue, 566 F.2d 581 (6th Cir. 1977)