In [3], Levinson proved a duality theorem for linear programming in complex space. Ben-Israel [1] generalized this result to polyhedral convex cones in complex space. In this paper, we give a simple proof of Ben-Israel's result based directly on the duality theorem for linear programming in real space. The explicit relations shown between complex and real linear programs should be useful in actually computing a solution for the complex case. We also give a simple proof of Farkas' theorem, generalized to polyhedral cones in complex space ([1], Theorem 3.5); the proof depends only on the classical form of Farkas' theorem for real space.