Court of Appeals for the Ninth Circuit December 16, 1980, 79-7008 (Henry R. And Dorothy F. Ballard v. Commissioner of Internal Revenue)

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).