Helvering v. Kehoe
309 U.S. 277 (1940)

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U.S. Supreme Court

Helvering v. Kehoe, 309 U.S. 277 (1940)

Helvering v. Kehoe

No. 419

Argued February 7, 8, 1940

Decided February 26, 1940

309 U.S. 277

Syllabus

A conclusion of fact by the Board of Tax Appeals supported by substantial evidence binds the Circuit Court of Appeals. P. 309 U. S. 279.

105 F.2d 552, reversed.

Certiorari, 308 U.S. 543, to review a judgment reversing a decision of the Board of Tax Appeals sustaining a ruling of the Commissioner of Internal Revenue.

Page 309 U. S. 278

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