Cedar Hill Cemetery Corp. v. District of Columbia

EDGERTON, Associate Justice.

The Board of Tax Appeals of the District of Columbia has denied petitioner, Cedar Hill Cemetery Corporation, a refund of taxes, together with interest and penalties, paid for the privilege of doing business in the District during the fiscal years ending on June 30 in 1938 and 1939. The statutory measure of the tax is a percentage of the taxpayer’s gross receipts.1 Petitioner contended that it was not subject to the tax, and paid under protest.

Petitioner, a Maryland corporation, operated a cemetery, in which it sold lots and mausoleum space, near the District line…