Court of Appeals for the Fourth Circuit February 26, 1990, 89-2392 (Beckwith Realty, Inc. v. United States)

HIRAM H. WARD, Senior District Judge:

Beckwith Realty, Inc., appeals from an order of the United States District Court for the Southern District of West Virginia filed April 17, 1989, dismissing its complaint which sought a refund of federal income taxes for the taxable years 1980 and 1981.