445 F2d 1406 Woodward v. United States

445 F.2d 1406

Edward S. WOODWARD, Sr., and Lillian M. Woodward, Appellants,
UNITED STATES of America, Appellee.

No. 71-1444.

United States Court of Appeals, Fourth Circuit.

September 3, 1971.

Appeal from the United States District Court for the Western District of Virginia, at Charlottesville; H. Emory Widener, Jr., Judge.

Robert M. Musselman, Charlottesville, Va., on the brief for appellants.

Leigh B. Hanes, Jr., U. S. Atty., James G. Welsh, Asst. U. S. Atty., Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks, Harry Baum, David English Carmack, Attys. Department of Justice, Tax Division, on the brief for appellee.

Before BOREMAN, Senior Circuit Judge, and BRYAN and WINTER, Circuit Judges.


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We have carefully considered the briefs, the Appendix, and the record and conclude that oral argument is unnecessary. We, therefore, affirm for the reasons stated by the district court. Woodward v. United States, 322 F.Supp. 332 (W.D.Va.1971).