Legal Opinion
Mellon Bank, NA v. United States
District Court, W.D. Pennsylvania
Decided June 26, 1984No. Civ. A. 82-1939PublishedCited by 6 opinions
1Opinion of the Court
MEMORANDUM
McCUNE, District Judge.
The issue before us on cross motions for summary judgment is whether or not the Verona Cemetery, a non-profit corporation, is a “corporation organized and operated exclusively for ... charitable ... purposes,” under § 2055(a)(2) of the Internal Revenue Code of 1954, as amended.
The plaintiffs have exhausted' their administrative remedies. We have jurisdiction pursuant to 28 U.S.C. § 1346.
Facts
The following facts have been stipulated to by the parties and are therefore not in dispute.
History of the Case
A. Leon Davis died testate on December 6, 1976. His last…
2Cases cited9 opinions
- Bob Jones University v. United StatesSupreme Court of the United States · 1983
- United States v. StewartSupreme Court of the United States · 1940
- Ould v. Washington Hospital for FoundlingsSupreme Court of the United States · 1877
- Dulles v. JohnsonCourt of Appeals for the Second Circuit · 1959
- Ruth K. Child v. United StatesCourt of Appeals for the Second Circuit · 1976
4 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Columbia Park & Recreation Asso. v. CommissionerUnited States Tax Court · 1987
- Mellon Bank, N.A. And Robert B. Reed, Jr., Executors of the Estate of A. Leon Davis A/K/A Austin L. Davis, Deceased v. United StatesCourt of Appeals for the Third Circuit · 1985
- Columbia Park & Recreation Asso. v. CommissionerUnited States Tax Court · 1987
- Mellon Bank, N. A. v. United StatesSupreme Court of the United States · 1986
- Mellon Bank, N. A. v. United StatesSupreme Court of the United States · 1986
1 more not listed; retrieve them via the Exa API.