Langley Park Apartments, Sec. C, Inc. v. Commissioner of Internal Revenue
359 F.2d 427, 17 A.F.T.R.2d (RIA) 875, 1966 U.S. App. LEXIS 6591
CourtCourt of Appeals for the Fourth Circuit
DecidedApril 6, 1966
Docket10283_1
StatusPublished
Cited by7 cases
This text of 359 F.2d 427 (Langley Park Apartments, Sec. C, 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.
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Langley Park Apartments, Sec. C, Inc. v. Commissioner of Internal Revenue, 359 F.2d 427, 17 A.F.T.R.2d (RIA) 875, 1966 U.S. App. LEXIS 6591 (4th Cir. 1966).
Opinion
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.
Affirmed.
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359 F.2d 427, 17 A.F.T.R.2d (RIA) 875, 1966 U.S. App. LEXIS 6591, Counsel Stack Legal Research, https://law.counselstack.com/opinion/langley-park-apartments-sec-c-inc-v-commissioner-of-internal-revenue-ca4-1966.