Peurifoy v. Commissioner, 358 U.S. 59 (1958)

Peurifoy v. Commissioner of Internal Revenue


No. 46


Argued October 16, 20, 1958
Decided November 10, 1958
358 U.S. 59

CERTIORARI TO THE UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT

Syllabus

When a case arising under the Internal Revenue Laws turns on an issue of fact and it appears that, in reviewing the Tax Court’s factual determination, the Court of Appeals has made a fair assessment of the record, this Court will not intervene. Pp. 59-61.

254 F.2d 483 affirmed.