James T. Benn v. Commissioner of Internal Revenue, Enue

Fifth Circuit

James T. Benn v. Commissioner of Internal Revenue, Enue

368 F.2d 230, 1966 U.S. App. LEXIS 4372

CourtCourt of Appeals for the Fifth Circuit

DecidedNovember 15, 1966

Docket22332

StatusPublished

This text of 368 F.2d 230 (James T. Benn v. Commissioner of Internal Revenue, Enue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Fifth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

James T. Benn v. Commissioner of Internal Revenue, Enue, 368 F.2d 230, 1966 U.S. App. LEXIS 4372 (5th Cir. 1966).

Pincite

Opinion

PER CURIAM:

The Petition for Rehearing of 366 F. '2d 778 and Reconsideration is denied.

This petition complains of the fact that, in its prior decision, this Court •stated that all the issues were issues of fact, without commenting upon the mixed issues of law and fact, and the legal determinations of the Tax Court, of which it complains. The opinion by this Court is amended to read as follows:

The Tax Court correctly dealt with the legal questions and the mixed questions of law and fact. None of these is of .sufficient significance to require an opinion by this Court. All of the remaining issues were purely questions of fact. They were decided by the Tax Court upon evidence which it was entitled to credit. The decision by the Tax Court on these issues is not clearly erroneous, and it is therefore

Affirmed.

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