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

> Court of Appeals for the Fourth Circuit · April 29, 1971 · 440 F.2d 412

URL: https://www.frixlaw.com/law-library/cases/295696

## Case

- **Court:** Court of Appeals for the Fourth Circuit
- **Decided:** April 29, 1971
- **Citations:** 440 F.2d 412; 27 A.F.T.R.2d (RIA) 1235; 1971 U.S. App. LEXIS 10469
- **Precedential status:** Published
- **Opinion:** Opinion
- **Cited by:** 0 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/295696

## Opinion text

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.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/295696. Public record. Not legal advice.