Legal Opinion
American Cemetery Co. v. United States
District Court, D. Kansas
Decided July 18, 1928No. 1006PublishedCited by 19 opinions
1Opinion of the Court
McDERMOTT, District Judge.
The sole question presented by this ease is as to whether or not payments to a certain trust fund shall be taxed as income of the plaintiff. The facts are agreed upon.
Under date of October 16,1918, the predecessor of the plaintiff applied to the city of Wichita, Kan., for a permit to develop and operate a cemetery. That permission was granted in consideration of a written agreement, which is binding upon the plaintiff, in which agreement it is recited that the city of Wichita has the power of controlling such cemeteries and may be charged with the responsibility of…
2Cases cited3 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Troost Ave. Cemetery Co. v. United StatesDistrict Court, W.D. Missouri · 1927
3Cited by19 opinions
- Sherwood Memorial Gardens, Inc., (Tennessee) v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1965
- Angelus Funeral Home v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1969
- Commissioner of Internal Revenue v. Cedar Park Cemetery Ass'n, IncCourt of Appeals for the Seventh Circuit · 1950
- National Memorial Park v. Commissioner of Int. Rev.Court of Appeals for the Fourth Circuit · 1944
- Wayne Title & Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1952
14 more not listed; retrieve them via the Exa API.