Citation Codes Equivalent Citations citation codes Docket Number No. 74-3461. Attorney(S) Mr. Harold Dahl in Scott P. Crampton, , Gilbert E. Andrews, Chief, Appellate Section, Thomas Crowe, , of Justice, Washington, D.C., for respondent- Judges James Robert Browning Herbert Young Cho Choy Malcolm Millar Lucas Acts Internal Revenue Code — Income Taxes — Normal Taxes And Surtaxes — Accounting Periods And Methods Of Accounting — Adjustments — Interest On Certain Deferred Payments See more information ... Smart Summary Please sign up to generate summary. HAROLD B. AND JEAN C. DAHL, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT-APPELLEE. OPINION PER CURIAM: 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.