ultimate finding
Defined in 1 dictionary — Case Law
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.