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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


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. 358 U. S. 59-61.

254 F.2d 483 affirmed.

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