Evergreen Cemetery Association of Seattle, a Corporation v. United States

ALFRED T. GOODWIN, District Judge:

A cemetery “perpetual care” corporation appeals from a district court judgment denying a refund of capital-gain taxes paid in 1963 and 1964. We affirm.

Two corporate entities are material :(1) The Evergreen Cemetery Company operates for profit three cemeteries in the Seattle area. It sells cemetery lots, burial crypts, and monuments. It also derives income from opening and closing graves and from the sale of flowers. This company will be referred to as “Sales.”(2) Evergreen Cemetery Association of Seattle, plaintiff, is the successor to the assets of the…