Elmhurst Cemetery Co. v. Commissioner, 300 U.S. 37 (1937)

Name: Elmhurst Cemetery Co. v. Commissioner, 300 U.S. 37 (1937) - Syllabus
Author: U.S. Supreme Court

Please note: this case begins in mid-page. It therefore shares a citation with the last page of the previous case. If you are attempting to follow a link to the last page of 300 U.S. 31, click here.

Elmhurst Cemetery Company of Joliet

v. Commissioner of Internal Revenue
No. 255

Argued January 5, 6, 1937
Decided February 1, 1937
300 U.S. 37

CERTIORARI TO THE CIRCUIT COURT OF APPEALS

FOR THE SEVENTH CIRCUIT

Syllabus

1. Where there is substantial evidence to support a finding of the Board of Tax Appeals upon a question of fact, its decision of such question is conclusive upon review. P. 40.

2. Held, there was substantial evidence in this case to support the finding of the Board in respect to the March 1, 1913, value of cemetery lots subsequently disposed of, and the reversal of its decision of that question by the Circuit Court of Appeals amounted to an unwarranted substitution of the court’s judgment concerning facts for that of the Board. P. 40.

83 F.2d 4 reversed; B.T.A. affirmed.

Certiorari, 299 U.S. 527, to review a judgment reversing a decision of the Board of Tax Appeals (unreported) which set aside an order of the Commissioner determining a deficiency of income tax.

Contents:

Related Resources

None available for this document.

Download Options

Title: Elmhurst Cemetery Co. v. Commissioner, 300 U.S. 37 (1937)

Select an option:

*Note: A download may not start for up to 60 seconds.

Email Options

Title: Elmhurst Cemetery Co. v. Commissioner, 300 U.S. 37 (1937)

Select an option:

Email addres:

*Note: It may take up to 60 seconds for for the email to be generated.

Chicago: U.S. Supreme Court, "Syllabus," Elmhurst Cemetery Co. v. Commissioner, 300 U.S. 37 (1937) in 300 U.S. 37 300 U.S. 38. Original Sources, accessed April 17, 2025, http://originalsources.com/Document.aspx?DocID=PPXP3JCVZVNUQA3.

MLA: U.S. Supreme Court. "Syllabus." Elmhurst Cemetery Co. v. Commissioner, 300 U.S. 37 (1937), in 300 U.S. 37, page 300 U.S. 38. Original Sources. 17 Apr. 2025. http://originalsources.com/Document.aspx?DocID=PPXP3JCVZVNUQA3.

Harvard: U.S. Supreme Court, 'Syllabus' in Elmhurst Cemetery Co. v. Commissioner, 300 U.S. 37 (1937). cited in 1937, 300 U.S. 37, pp.300 U.S. 38. Original Sources, retrieved 17 April 2025, from http://originalsources.com/Document.aspx?DocID=PPXP3JCVZVNUQA3.

General Summary