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. OPINION 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.