Edward S. Woodward, Sr., and Lillian M. Woodward, Appellants, v. United States of America, Appellee, 445 F.2d 1406 (4th Cir. 1971)

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U.S. Court of Appeals for the Fourth Circuit - 445 F.2d 1406 (4th Cir. 1971) September 3, 1971

Appeal from the United States District Court for the Western District of Virginia, at Charlottesville; H. Emory Widener, Jr., Judge.

Robert M. Musselman, Charlottesville, Va., on the brief for appellants.

Leigh B. Hanes, Jr., U. S. Atty., James G. Welsh, Asst. U. S. Atty., Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks, Harry Baum, David English Carmack, Attys. Department of Justice, Tax Division, on the brief for appellee.

Before BOREMAN, Senior Circuit Judge, and BRYAN and WINTER, Circuit Judges.

PER CURIAM:


We have carefully considered the briefs, the Appendix, and the record and conclude that oral argument is unnecessary. We, therefore, affirm for the reasons stated by the district court. Woodward v. United States, 322 F. Supp. 332 (W.D. Va. 1971).

Affirmed.

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