Helvering v. Kehoe, 309 U.S. 277 (1940)

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Helvering v. Kehoe


No. 419


Argued February 7, 8, 1940
Decided February 26, 1940
309 U.S. 277

CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE THIRD CIRCUIT

Syllabus

A conclusion of fact by the Board of Tax Appeals supported by substantial evidence binds the Circuit Court of Appeals. P. 279.

105 F.2d 552, reversed.

Certiorari, 308 U.S. 543, to review a judgment reversing a decision of the Board of Tax Appeals sustaining a ruling of the Commissioner of Internal Revenue.