Case Name: James T. BENN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1966-10-06
Citations: 366 F.2d 778
Docket Number: No. 22332
Parties: James T. BENN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 366
Pages: 778–778

Head Matter:
James T. BENN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 22332.
United States Court of Appeals Fifth Circuit.
Oct. 6, 1966.
John Glandon Davies, William H. Deck, Washington, D. C., for petitioner.
Thomas L. Stapleton, Atty., Dept, of Justice, Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, David 0. Walter, Attys., Dept, of Justice, Richard M. Roberts, Acting Asst. Atty. Gen., Mitchell Rogovin, Chief Counsel, I.R.S., Glen E. Hardy, Atty., Washington, D. C., for respondent.
Before TUTTLE, Chief Judge, and BROWN and GODBOLD, Circuit Judges.

Opinion:
PER CURIAM:
The issues in this case are purely questions of fact. All of such issues having been resolved by the Tax Court upon evidence credited by it, the judgment appealed from is affirmed.