Legal Opinion
Rose Hills Memorial Park Ass'n v. United States
United States Court of Claims
Decided July 14, 1972No. 376-66Published
1Opinion of the Court
OPINION
KASHIWA, Judge.*
The issue in this tax refund suit is whether plaintiff qualifies for exemption from the federal income tax under Section 501(c) (13) of the Internal Revenue Code of 1954.1 For the reasons hereinafter to be discussed, we hold for the defendant and against the plaintiff.
Plaintiff was incorporated under the laws of the State of California in October, 1950, to operate as a non-profit cemetery corporation near Los Angeles, California. Detailed facts with relation to its organization, operation, control, and other relevant matters will be hereafter discussed as they relate to…
2Cases cited24 opinions
- Commissioner v. BrownSupreme Court of the United States · 1965
- Benjamin D. And Madeline Prentice Gilbert v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
- Kimbell-Diamond Milling Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1951
- Brown Shoe Co. v. CommissionerSupreme Court of the United States · 1950
- American Processing and Sales Company v. The United StatesUnited States Court of Claims · 1967
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