440 F2d 412 James River Apartments Inc v. Commissioner of Internal Revenue

440 F.2d 412

JAMES RIVER APARTMENTS, INC., Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Appellee.

No. 15258.

United States Court of Appeals, Fourth Circuit.

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:

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1

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

2

Affirmed.