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.