Langley Park Apartments, Sec. C, Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent, 359 F.2d 427 (4th Cir. 1966)

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US Court of Appeals for the Fourth Circuit - 359 F.2d 427 (4th Cir. 1966) Argued April 4, 1966
Decided April 6, 1966

Werner Strupp, Washington, D. C., for petitioner.

Howard Koff, Atty., Dept. of Justice (Richard M. Roberts, Acting Asst. Atty. Gen., Lee A. Jackson and Harold C. Wilkenfeld, Attys., Dept. of Justice, on brief), for respondent.

Before HAYNSWORTH, Chief Judge, J. SPENCER BELL, Circuit Judge, and BUTZNER, District Judge.


For reasons which sufficiently appear from the opinion of the Tax Court, we cannot say that the limitation of the corporate salary deduction to $1500 a year was unreasonable or that the findings are clearly erroneous. See, also Miles-Conley Co. v. Commissioner of Internal Revenue, 4 Cir., 173 F.2d 958.