Elmhurst Cemetery Co. v. Commissioner, 300 U.S. 37 (1937)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Elmhurst Cemetery Co. v. Commissioner, 300 U.S. 37 (1937)
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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.
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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 November 22, 2024, 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. 22 Nov. 2024. 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 22 November 2024, from http://originalsources.com/Document.aspx?DocID=PPXP3JCVZVNUQA3.
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