Legal Opinion

In re Highwood Cemetery Ass'n

District Court, W.D. Pennsylvania

Decided July 18, 1955No. 21412PublishedCited by 3 opinions

1Opinion of the Court

GOURLEY, Chief Judge.

This is a petition on the part of the taxing authorities of the City of Pittsr burgh, the Board of Education of the City of Pittsburgh, and County of Allegheny to reopen a judgment of this court disallowing divers tax claims against the Highwood Cemetery Association. Rules 59, 60 of Federal Rules of Civil Procedure, 28 U.S.C.A.

The judgment of the court was premised upon the conclusion that certain lots of ground purchased in the name of the secretary of the Association were nevertheless acquired by funds of and held in behalf of the non-profit cemetery assocition. It was…

2Cases cited2 opinions

  1. United States v. RutkinCourt of Appeals for the Third Circuit · 1954
  2. In re Highwood Cemetery Ass'nDistrict Court, W.D. Pennsylvania · 1953

3Cited by3 opinions

  1. Kender v. General Expressways, Ltd.District Court, E.D. Pennsylvania · 1963
  2. In re Petition for Naturalization as a Citizen of Pui Lan YeeDistrict Court, N.D. California · 1957
  3. Clarence A. Kolstad and Alta A. Kolstad v. United StatesCourt of Appeals for the Ninth Circuit · 1959

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