James River Apartments, Inc., Appellant, v. Commissioner of Internal Revenue, Appellee, 440 F.2d 412 (4th Cir. 1971)

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U.S. Court of Appeals for the Fourth Circuit - 440 F.2d 412 (4th Cir. 1971) Argued April 5, 1971
Decided April 29, 1971

Appeal from the United States Tax Court.

Edwin T. Steffy, Jr., Baltimore, Md. (Philip Heller Sachs, Baltimore, Md., on the brief), for appellant.

Matthew Joel Zinn, Atty., Department of Justice (Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks, Ernest J. Brown, and William K. Hogan, Attys., Department of Justice, on the brief), for appellee.

Before HAYNSWORTH, Chief Judge, and BOREMAN and CRAVEN, Circuit Judges.

PER CURIAM:


We affirm on the opinion of the Tax Court, 54 T.C. 618.

Affirmed.

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