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.
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.