Langley Park Apartments, Sec. C, Inc. v. Commissioner of Internal Revenue

Fourth Circuit Court of Appeals

Argued April 4, 1966. Decided April 6, 1966.

Fourth Circuit Court of Appeals · decided 1966-04-06

Cited by 8 later decisions — most recently July 1977

1 federal appellate ·

2 counsel of record

Relies on Miles-Conley Co. v. Commissioner of Internal Revenue

Good law ✅— No negative treatment on recordhow we know

Opinion by Per Curiam · Decided 1966-04-06

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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.

PER CURIAM:

¶1

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.

¶2

Affirmed.