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BALLARD v. COMMISSIONER OF INTERNAL REVENUE

No. 79-7008.

639 F.2d 486 (1980)

Henry R. and Dorothy F. BALLARD, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided December 16, 1980.

Attorney(s) appearing for the Case

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

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

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

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...

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