GILBERT v. C. I. R.

No. 81-7049.

675 F.2d 1083 (1982)

David Bruce GILBERT & Elinor Faye Gilbert, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided April 30, 1982.


Attorney(s) appearing for the Case

Joel D. Sacks, Phoenix, Ariz., for petitioners-appellants.

Carleton D. Powell, Philip I. Brennan, Washington, D. C., for respondent-appellee.

Before BROWNING, SNEED, and SCHROEDER, Circuit Judges.


PER CURIAM:

Appellants appeal from a decision of the Tax Court that determined deficiencies in their income tax and imposed additions to their tax. They assert that they were not represented by counsel in the Tax Court, that they had a right to be so represented, and that their waiver of their right was not voluntarily and intelligently made. Because their waiver in no way impaired the fairness of the Tax Court proceedings, we affirm.

Appellants filed no income...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases