Ballard v. Commissioner of Internal Revenue

Full title: HENRY R. AND DOROTHY F. BALLARD, PETITIONERS-APPELLANTS, v. COMMISSIONER…

Court: United States Court of Appeals, Ninth Circuit

Date published: Dec 16, 1980

639 F.2d 486 (9th Cir. 1980)

Opinion

No. 79-7008.

Submitted November 6, 1980.

Decided December 16, 1980.

Henry R. and Dorothy F. Ballard, pro se.

Gilbert E. Andrews, Chief, Appellate Sec., Washington, D.C., for respondent-appellee.

Petition to Review Decision of the Tax Court of the United States.

Before KENNEDY and TANG, Circuit Judges, and LARSON,^_ District Judge.

_ Honorable Earl R. Larson United States District Judge for the District of Minnesota, sitting by designation.

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.