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.