Case Name: JAMES RIVER APARTMENTS, INC., Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee
Court: United States Court of Appeals for the Fourth Circuit
Jurisdiction: United States
Decision Date: 1971-04-29
Citations: 440 F.2d 412
Docket Number: No. 15258
Parties: JAMES RIVER APARTMENTS, INC., Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 440
Pages: 412–412

Head Matter:
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.

Opinion:
PER CURIAM:
We affirm on the opinion of the Tax Court, 54 T.C. 618.
Affirmed.