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U.S. Court of Appeals for the Fourth Circuit, 1971

James River Apartments, Inc. v. Commissioner of Internal Revenue

James River Apartments, Inc. v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Fourth Circuit · Decided April 29, 1971
440 F.2d 412; 27 A.F.T.R.2d (RIA) 1235; 1971 U.S. App. LEXIS 10469 (Federal Reporter, Second Series)

James River Apartments, Inc. v. Commissioner of Internal Revenue

Opinion

440 F.2d 412

71-1 USTC P 9370

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.

PER CURIAM:

1

We affirm on the opinion of the Tax Court, 54 T.C. 618.

2

Affirmed.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.

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