ultimate finding
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 300 U.S. 481 - Helvering v. Tex-Penn Oil Co. · 1937Most cited · 704 citing opinions
a conclusion of law or at least a determination of a mixed question of law and fact. It is to be distinguished from the findings of primary, evidentiary, or circumstantial facts. It is subject to judicial review and, on such review, the court may substitute its judgment for that of the Board.
How often courts cite the case defining “ultimate finding”
Court decisions citing the opinion that defined “ultimate finding” — 698 in all, by decade. Counts are citations to the defining case as a whole, not verified uses of the term. The dip in the most recent years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the latest years.