Opinion

Langley Park Apartments, Sec. C, Inc. v. Commissioner of Internal Revenue

359 F.2d 427 · Court of Appeals for the Fourth Circuit · Apr 6, 1966

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LANGLEY PARK APARTMENTS, SEC. C, INC., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent

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.