Legal Opinion
Richard Dykstra Julia Dykstra v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided July 25, 2001No. 00-70011PublishedCited by 5 opinions
1Opinion of the Court
OPINION
2Per curiam
Richard and Julia Dykstra appeal pro se a decision of the Tax Court denying their petition challenging a deficiency of $224 for the 1996 tax year. We have jurisdiction pursuant to 26 U.S.C. § 7482. We review de novo the Tax Court’s interpretation of Treasury Regulations, see Idaho First Nat’l Bank v. Comm’r, 997 F.2d 1285, 1287 (9th Cir.1993) (per curiam). We affirm.
The Dykstras challenge Treasury Regulation 1.79-3. We have reviewed the enabling statute, 26 U.S.C. § 79(c), the statute’s legislative history, H.R. Conf. Rep. No. 88-1149 (1964), reprinted in 1964 U.S.C.C.A.N. 1940,…
3Cases cited5 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Howard J. And Camilla J. Sherman v. United StatesCourt of Appeals for the Ninth Circuit · 1986
- James L. Redlark Cheryl L. Redlark v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1998
- Zachary H. Sacks and Salley Sacks v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1996
- Idaho First National Bank Moore Financial Group, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1993
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- Beecher CirCourt of Appeals for the Ninth Circuit · 2007
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