Laurel Hill Cemetery Association v. United States

Appellant Laurel Hill Cemetery Association appeals from the judgment of the District Court dismissing its tax refund suit seeking a refund for income taxes, penalties, and interest paid with respect to tax years 1954 through 1957, 1960, and 1961. The Association was organized on July 23, 1923 as an adjunct to a cemetery company that operated a cemetery in St. Louis County, Missouri. The purpose of the Association was to create a perpetual care fund to maintain and care for the cemetery in exchange for the cemetery company’s deed of all lots whose serial numbers ended in “0”, as well as an…