Case Name: Edward S. WOODWARD, Sr., and Lillian M. Woodward, Appellants, v. UNITED STATES of America, Appellee
Court: United States Court of Appeals for the Fourth Circuit
Jurisdiction: United States
Decision Date: 1971-09-03
Citations: 445 F.2d 1406
Docket Number: No. 71-1444
Parties: Edward S. WOODWARD, Sr., and Lillian M. Woodward, Appellants, v. UNITED STATES of America, Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 445
Pages: 1406–1406

Head Matter:
Edward S. WOODWARD, Sr., and Lillian M. Woodward, Appellants, v. UNITED STATES of America, Appellee.
No. 71-1444.
United States Court of Appeals, Fourth Circuit.
Sept. 3, 1971.
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.

Opinion:
PER CURIAM:
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).
Affirmed.