Portland Cremation Ass'n v. COMMISSIONER, INTERNAL REVENUE

(after stating the facts as above).

Three separate judgment orders were entered by the Board of Tax Appeals, and the three petitions for review have by stipulation of the parties been consolidated for consideration and decision in this court. The question presented in each case is whether or not the petitioner is entitled to exclude the amounts set aside hy it as 'a maintenance fund for the perpetual care of niches, urns, and vaults sold by it from the return of its gross funds for the four years in question here, on the ground, either that they were trust funds, or were deductions allowable…