Case Name: LANGLEY PARK APARTMENTS, SEC. C, INC., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Fourth Circuit
Jurisdiction: United States
Decision Date: 1966-04-06
Citations: 359 F.2d 427
Docket Number: No. 10283
Parties: LANGLEY PARK APARTMENTS, SEC. C, INC., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 359
Pages: 427–428

Head Matter:
LANGLEY PARK APARTMENTS, SEC. C, INC., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 10283.
United States Court of Appeals Fourth Circuit.
Argued April 4, 1966.
Decided April 6, 1966.
■ Werner Strupp, Washington, D. C., for petitioner.
Howard Koff, Atty., Dept, of Justice (Richard M. Roberts, Acting Asst. Atty. Gen., Lee A. Jackson and Harold C. Wil-kenfeld, Attys,, Dept, of Justice, on brief), for respondent.
Before HAYNSWORTH, Chief Judge, J. SPENCER BELL, Circuit Judge, and BUTZNER, District Judge.

Opinion:
PER CURIAM:
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.