Legal Opinion
The Oak Woods Cemetery Association v. United States
Court of Appeals for the Seventh Circuit
Decided May 26, 1965No. 14823PublishedCited by 6 opinions
1Opinion of the Court
DUFFY, Circuit Judge.
This suit was brought by The Oak Woods Cemetery Association seeking a refund of income taxes assessed for *362the years 1952, 1953, 1956, 1957 and 1958. The facts are not in controversy and have been stipulated by the parties.
The Oak Woods Cemetery Association (Oak Woods) is a special chartered Illinois corporation created February 12, 1853, Priv.Laws 1853, p. 550 by an act of the Illinois legislature. The charter authorizes it to acquire land for and to operate a cemetery.
There was an amendment to Oak Woods’ charter enacted in 1869 which provided, in paragraph 4 of Section 1…
2Cases cited8 opinions
- Ross v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1948
- Commissioner of Internal Revenue v. DwyerCourt of Appeals for the Second Circuit · 1953
- Commissioner of Internal Revenue v. Cedar Park Cemetery Ass'n, IncCourt of Appeals for the Seventh Circuit · 1950
- Rosehill Cemetery Co. v. LuederIllinois Supreme Court · 1950
- Metairie Cemetery Association v. United StatesCourt of Appeals for the Fifth Circuit · 1960
3 more not listed; retrieve them via the Exa API.
3Cited by6 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
- Trustees of the Graceland Cemetery Improvement Fund v. United StatesUnited States Court of Claims · 1975
- Estate of German v. United StatesUnited States Court of Claims · 1985
- Stendig v. United StatesDistrict Court, W.D. Virginia · 1987
1 more not listed; retrieve them via the Exa API.