Elmer J. Benes and Frances M. Benes, E. J. Benes & Company, Inc. v. Commissioner of Internal Revenue ( 1966 )
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355 F.2d 929
66-1 USTC P 9205
Elmer J. BENES and Frances M. Benes, E. J. Benes & Company,
Inc., Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.No. 16227.
United States Court of Appeals Sixth Circuit.
Jan. 10, 1966.
Samuel Byer, New York City, for petitioners.
Stephen H. Paley, Dept. of Justice, Washington, D.C., Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, I. Henry Kutz, Attys., Dept. of Justice, Washington, D.C., on brief, for respondent.
Before WEICK, Chief Judge, CELEBREZZE, Circuit Judge, and CECIL, Senior Circuit Judge.
ORDER.
1The above cause coming on to be heard on the briefs, record, and arguments of the parties, and the Court being duly advised:
2Now, therefore, it is ordered, adjudged and decreed that the decision of the Tax Court be and is hereby affirmed for the reasons set forth in the opinion of Judge Pierce, reported in 42 T.C. 358.
Document Info
Docket Number: 16227_1
Judges: Weick, Celebrezze, Cecil
Filed Date: 1/10/1966
Precedential Status: Precedential
Modified Date: 3/2/2024