
    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.
   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.  