Legal Opinion
Memphis Memorial Park v. McCann
District Court, M.D. Tennessee
Decided July 28, 1955No. Civ. A. 1675-1677PublishedCited by 5 opinions
1Opinion of the Court
WILLIAM E. MILLER, District Judge.
In these actions the plaintiff, Memphis Memorial Park, sues to recover deficiencies in income and excess profits taxes, plus statutory interest and penalties, assessed against it for the years 1943 to 1946, inclusive.
The principal issue for decision is whether plaintiff was entitled to exclude or deduct from its gross income, during each of the years involved, amounts set aside and turned over to a trustee during each of those years representing a deficit in a statutory perpetual care fund which it was required under the laws of Tennessee but failed to set…
2Cases cited13 opinions
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Healy v. CommissionerSupreme Court of the United States · 1953
- National City Bank of New York v. HelveringCourt of Appeals for the Second Circuit · 1938
- Anthony P. Miller, Inc. v. Commissioner of Int. Rev.Court of Appeals for the Third Circuit · 1947
- Musselman Hub-Brake Co. v. Com'r of Internal RevenueCourt of Appeals for the Sixth Circuit · 1943
8 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Edmondson v. Bradford-White Corp. (In Re Tinnell Traffic Services, Inc.)United States Bankruptcy Court, M.D. Tennessee · 1984
- Metairie Cemetery Association v. United StatesCourt of Appeals for the Fifth Circuit · 1960
- Green Lawn Memorial Park, Inc. v. McDonaldDistrict Court, M.D. Pennsylvania · 1958
- Crews v. OverbeyTennessee Supreme Court · 1983
- Meadowlawn Memorial Gardens, Inc. v. United StatesUnited States Court of Claims · 1980