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 CaseSamuel 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.
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