Cedar Park Cemetery Ass'n v. Commissioner

SPARKS, Circuit Judge.

The statutes and regulations of the Treasury Department are the same as those involved in Acacia Park Cemetery Association v. Commissioner, 67 F. (2d) 700, decided by this court at this term. Petitioner’s plan of organization and the conduct of its business were the same as in that case. The questions presented there were also presented in the instant ease, and the evidence introduced and the findings and the decision of the Board with respect to those questions are practically identical except as to names, dates, and amounts.

It is the contention of petitioner (1) that…