Elmer J. Benes and Frances M. Benes, E. J. Benes & Company, Inc., Petitioners, v. Commissioner of Internal Revenue, Respondent, 355 F.2d 929 (6th Cir. 1966)

Annotate this Case
US Court of Appeals for the Sixth Circuit - 355 F.2d 929 (6th Cir. 1966) January 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.


The above cause coming on to be heard on the briefs, record, and arguments of the parties, and the Court being duly advised:

Now, 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.

Some case metadata and case summaries were written with the help of AI, which can produce inaccuracies. You should read the full case before relying on it for legal research purposes.

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.