Case Name: Elmer J. BENES and Frances M. Benes, E. J. Benes & Company, Inc., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1966-01-10
Citations: 355 F.2d 929
Docket Number: No. 16227
Parties: Elmer J. BENES and Frances M. Benes, E. J. Benes & Company, Inc., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 355
Pages: 929–929

Head Matter:
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.

Opinion:
ORDER.
Thr 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 reason.', set forth in the opinion of Judge Pierce, reported in 42 T.C. 358.