Peurifoy v. Commissioner - 358 U.S. 59 (1958)
U.S. Supreme Court
Peurifoy v. Commissioner, 358 U.S. 59 (1958)
Peurifoy v. Commissioner of Internal Revenue
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.