Rose Hill Memorial Park, Inc. v. Commissioner

Rose Hill Memorial Park, Incorporated v. Commissioner.

Rose Hill Memorial Park, Inc. v. Commissioner

Docket No. 386-62.

United States Tax Court

T.C. Memo 1964-240; 1964 Tax Ct. Memo LEXIS 98; 23 T.C.M. (CCH) 1434; T.C.M. (RIA) 64240;

September 11, 1964

Donald P. Richter, 97 Elm St., Hartford, Conn., and Edward G. Hearn, for the petitioner. J. Frost Walker, Jr., for the respondent.

DAWSON

Memorandum Findings of Fact and Opinion

DAWSON, Judge: Respondent determined the following deficiencies in petitioner's income taxes:

Taxable Year

Ended December 31

Deficiency

1956

$ 7,898.30

1957

8,000.92

1958

4,846.60

1959

9,89…