Case Name: William F. McALISTER, Appellant, v. Sheldon S. COHEN, Commissioner of Internal Revenue, Washington, D. C., and Hugh D. Jones, District Director of Internal Revenue Service, Parkersburg, West Virginia, Appellees
Court: United States Court of Appeals for the Fourth Circuit
Jurisdiction: United States
Decision Date: 1971-01-28
Citations: 436 F.2d 422
Docket Number: No. 14521
Parties: William F. McALISTER, Appellant, v. Sheldon S. COHEN, Commissioner of Internal Revenue, Washington, D. C., and Hugh D. Jones, District Director of Internal Revenue Service, Parkersburg, West Virginia, Appellees.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 436
Pages: 422–422

Head Matter:
William F. McALISTER, Appellant, v. Sheldon S. COHEN, Commissioner of Internal Revenue, Washington, D. C., and Hugh D. Jones, District Director of Internal Revenue Service, Parkersburg, West Virginia, Appellees.
No. 14521.
United States Court of Appeals, Fourth Circuit.
Argued Jan. 5, 1971.
Decided Jan. 28, 1971.
Robert H. Burford, Huntington, W. Va., for appellant.
John P. Burke, Atty., Department of Justice (Fred B. Ugast, Acting Asst. Atty. Gen., Lee A. Jackson and Joseph M. Howard, Attys., Department of Justice, and W. Warren Upton, U. S. Atty., and George D. Beter, Asst. U. S. Atty., on the brief), for appellees.
Before HAYNSWORTH, Chief Judge, and BOREMAN and WINTER, Circuit Judges.

Opinion:
PER CURIAM:
The judgment is affirmed for the reasons stated by the District Court. McAlister v. Cohen, 308 F.Supp. 517.
Affirmed.