John D. Rockefeller Family Cemetery Corp. v. Commissioner
United States Tax Court
Petitioner is a nonprofit family cemetery company owned and operated exclusively for the benefit of its members. Held, sec. 501(c)(13) does not require a cemetery company to be public or to serve exclusively public interests, therefore petitioner is an organization described by sec. 501(c)(13) and it is exempt from income tax under sec. 501(a).
1Opinion of the Court
Forrester, Judge:
Respondent has determined deficiencies in income tax for 1967 and 1968 in the respective amounts of $1,630.06 and $1,367.04. The primary issue for our decision is whether petitioner qualifies as an organization described in section 501(c)(13)1 exempt from income taxation under section 501(a). If not, then we must decide whether petitioner may deduct its maintenance and repair expenses under section 162(a).
FINDINGS OF FACT
All of the facts have been stipulated and are so found.
Petitioner, the John D. Rockefeller Family Cemetery Corp., a corporation formed under the laws of New…
2Cases cited6 opinions
- Helvering v. Metropolitan Edison Co.Supreme Court of the United States · 1939
- Knollwood Memorial Gardens v. CommissionerUnited States Tax Court · 1966
- Commissioner of Internal Revenue v. Kensico CemeteryCourt of Appeals for the Second Circuit · 1938
- Mercantile Bank & Trust Co. v. United StatesCourt of Appeals for the Eighth Circuit · 1971
- Kensico Cemetery v. CommissionerUnited States Board of Tax Appeals · 1937
1 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- American Campaign Academy v. CommissionerUnited States Tax Court · 1989
- Linwood Cemetery Asso. v. CommissionerUnited States Tax Court · 1986
- American Campaign Academy v. CommissionerUnited States Tax Court · 1989
- John D. Rockefeller Family Cemetery Corp. v. CommissionerUnited States Tax Court · 1974
- Linwood Cemetery Asso. v. CommissionerUnited States Tax Court · 1986
2 more not listed; retrieve them via the Exa API.