William F. Mcalister, Appellant, v. Sheldon S. Cohen, Commissioner of Internal Revenue, Washington, D. C., and Hugh D. Jones, District Director of Internal Revenue Service, Parkersburg, West Virginia, Appellees, 436 F.2d 422 (4th Cir. 1971)
Annotate this CaseDecided January 28, 1971
Appeal from the United States District Court for the Southern District of West Virginia, at Huntington; Sidney L. Christie, Judge.
Robert H. Burford, Huntington, W. Va., for appellant.
John P. Burke, Atty., Department of Justice (Fred B. Ugast, Acting Asst. Atty. Gen., Lee A. Jackson and Joseph M. Howard, Attys., Department of Justice, and W. Warren Upton, U. S. Atty., and George D. Beter, Asst. U. S. Atty., on the brief), for appellees.
Before HAYNSWORTH, Chief Judge, and BOREMAN and WINTER, Circuit Judges.
PER CURIAM:
The judgment is affirmed for the reasons stated by the District Court. McAlister v. Cohen, 308 F. Supp. 517.
Affirmed.
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