Portland Cremation Asso. v. Commissioner

PORTLAND CREMATION ASSOCIATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Portland Cremation Asso. v. Commissioner

Docket Nos. 10037, 22158, 23912.

United States Board of Tax Appeals

10 B.T.A. 65; 1928 BTA LEXIS 4207;

January 20, 1928, Promulgated

Amount set aside by petitioner for perpetual care of niches, urns, and valuts held to be within gross income.

Charles E. McCulloch, Esq., for the petitioner.

Shelby S. Faulkner, Esq., for the respondent.

STERNHAGEN

Deficiencies in income taxes have been determined for the years 1919, 1920, 1921, and 1922, in the respective amounts of…