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Peurifoy v. Commissioner, 358 U.S. 59 (1958)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
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
CERTIORARI TO THE UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
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. 59-61.
254 F.2d 483 affirmed.
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Chicago:
U.S. Supreme Court, "Syllabus," Peurifoy v. Commissioner, 358 U.S. 59 (1958) in 358 U.S. 59 Original Sources, accessed July 1, 2025, http://www.originalsources.com/Document.aspx?DocID=XZ23NFBXGT11VBK.
MLA:
U.S. Supreme Court. "Syllabus." Peurifoy v. Commissioner, 358 U.S. 59 (1958), in 358 U.S. 59, Original Sources. 1 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=XZ23NFBXGT11VBK.
Harvard:
U.S. Supreme Court, 'Syllabus' in Peurifoy v. Commissioner, 358 U.S. 59 (1958). cited in 1958, 358 U.S. 59. Original Sources, retrieved 1 July 2025, from http://www.originalsources.com/Document.aspx?DocID=XZ23NFBXGT11VBK.
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