Legal Opinion
Sherwood Memorial Gardens, Inc., (Tennessee) v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided July 1, 1965No. 14795_1PublishedCited by 32 opinions
1Opinion of the Court
KILEY, Circuit Judge.
Petitioner Sherwood Memorial Gardens, Inc. seeks to set aside a judgment of the Tax Court confirming, though reducing, the Commissioner of Internal Revenue’s deficiency assessment in its 1959 income tax. 1 We affirm.
The facts, as found by the Tax Court and reported at 42 T.C. No. 12, are not in dispute. Sherwood Memorial Gardens, Inc. is a Tennessee corporation organized with the minimum capital of $1,000 and empowered tó acquire land for, and to operate for profit, a cemetery business. All but two of its 1,000 shares of stock were owned by Fred W. Meyer, Jr., who served…
2Cases cited28 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- John Kelley Co. v. CommissionerSupreme Court of the United States · 1946
- American Automobile Assn. v. United StatesSupreme Court of the United States · 1961
- Benjamin D. And Madeline Prentice Gilbert v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
- Schulde v. CommissionerSupreme Court of the United States · 1963
23 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- Knollwood Memorial Gardens v. CommissionerUnited States Tax Court · 1966
- Angelus Funeral Home v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1969
- Plantation Patterns, Inc. v. CommissionerUnited States Tax Court · 1970
- Commissioner of Internal Revenue v. Carl L. Danielson and Pauline S. Danielson, Commissioner Ofinternal Revenue v. Helen P. Sherman, Commissioner Ofinternal Revenue v. Estate of Jacob F. Schaffner, Deceased, Elizabeth Schaffner and Erwin Marsch, Executors, and Elizabeth Schaffner, Commissionerof Internal Revenue v. Hugh E. McLennan and Katherine McLennanCourt of Appeals for the Third Circuit · 1967
- Portage Plastics Company v. United StatesDistrict Court, W.D. Wisconsin · 1969
27 more not listed; retrieve them via the Exa API.