Legal Opinion
Gracelawn Memorial Park, Inc. v. United States
Court of Appeals for the Third Circuit
Decided October 29, 1958No. 12594_1PublishedCited by 13 opinions
1Opinion of the Court
GOODRICH, Circuit Judge.
This is an appeal from a judgment for the United States in a suit brought by a taxpayer, Gracelawn Memorial Park, Inc., to recover for taxes paid and, it is alleged, erroneously collected. The issue turns on whether certain sums paid in connection with the purchase of cemetery lots were includible in the taxpayer’s (Gracelawn) gross income. 1
The facts are not complicated and a simple statement will bring out the question involved. Gracelawn Memorial Park, Inc. (Gracelawn) is a corporation organi2,ed for profit. It maintains a cemetery of the memorial park type in the…
2Cases cited10 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Teleservice Company of Wyoming Valley v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1958
- 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
5 more not listed; retrieve them via the Exa API.
3Cited by13 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
- Sherwood Memorial Gardens, Inc. v. CommissionerUnited States Tax Court · 1964
- Mount Vernon Gardens, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1962
- Jefferson Memorial Gardens, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
8 more not listed; retrieve them via the Exa API.