UNITED STATES SUPREME COURT DECISIONS ON-LINE
PEURIFOY V. COMMISSIONER, 358 U. S. 59 (1958)
358 U. S. 59U.S. Supreme Court
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
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. 358 U. S. 59-61.
254 F.2d 483 affirmed.