Los Angeles Cemetery Asso. v. Commissioner
United States Board of Tax Appeals
Moneys received by a cemetery association and held by it in trust for the perpetual care of plots and graves do not constitute income under section 233(a) of the Revenue Act of 1918.
1Opinion of the Court
*496OPINION.
Graupner:
The statutes of California contain specific provisions relating to corporations organized for the purpose of establishing and maintaining cemeteries.' They provide that such a corporation may take and hold any property bequeathed, granted, or given to it in trust for the improvement or embellishment of a cemetery or lot thereon; for the planting or cultivation of trees, shrubs, or plants in or around such cemetery, or any lot therein, and for the improving, ornamenting, or embellishing of such cemetery, or any lot therein. (Civil Code, sec. 616.)
Regarding contracts between…
2Cited by8 opinions
- Memphis Memorial Park v. CommissionerUnited States Board of Tax Appeals · 1933
- Gracelawn Memorial Park, Inc. v. United StatesDistrict Court, D. Delaware · 1957
- Memphis Memorial Park, Inc. v. CommissionerUnited States Tax Court · 1959
- Woodlawn Cemetery Asso. v. CommissionerUnited States Board of Tax Appeals · 1933
- Inglewood Park Cemetery Ass'n v. CommissionerUnited States Board of Tax Appeals · 1927
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