United States Supreme Court Cases & Opinions

U.S. Supreme Court

Elmhurst Cemetery Co. v. Commissioner, 300 U.S. 37 (1937)

Elmhurst Cemetery Company of Joliet

v. Commissioner of Internal Revenue

No. 255

Argued January 5, 6, 1937

Decided February 1, 1937

300 U.S. 37

Syllabus

1. Where there is substantial evidence to support a finding of the Board of Tax Appeals upon a question of fact, its decision of such question is conclusive upon review. P. 300 U. S. 40.

2. Held, there was substantial evidence in this case to support the finding of the Board in respect to the March 1, 1913, value of cemetery lots subsequently disposed of, and the reversal of its decision of that question by the Circuit Court of Appeals amounted to an unwarranted substitution of the court's judgment concerning facts for that of the Board. P. 300 U. S. 40.

83 F.2d 4 reversed; B.T.A. affirmed.

Certiorari, 299 U.S. 527, to review a judgment reversing a decision of the Board of Tax Appeals (unreported) which set aside an order of the Commissioner determining a deficiency of income tax.

Page 300 U. S. 38