James River Apartments, Inc. v. Commissioner of Internal Revenue

Fourth Circuit

James River Apartments, Inc. v. Commissioner of Internal Revenue

440 F.2d 412, 27 A.F.T.R.2d (RIA) 1235, 1971 U.S. App. LEXIS 10469

CourtCourt of Appeals for the Fourth Circuit

DecidedApril 29, 1971

Docket15258

StatusPublished

This text of 440 F.2d 412 (James River Apartments, Inc. v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Fourth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

James River Apartments, Inc. v. Commissioner of Internal Revenue, 440 F.2d 412, 27 A.F.T.R.2d (RIA) 1235, 1971 U.S. App. LEXIS 10469 (4th Cir. 1971).

Pincite

Opinion

440 F.2d 412

71-1 USTC P 9370

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.

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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