Linwood Cemetery Asso. v. Commissioner
United States Tax Court
P is a corporation which operates a cemetery. It was organized in 1875 to take over the operation, by the City of Dubuque, Iowa, of the city cemetery. It has tax-exempt status as a cemetery company under sec. 501(c)(13), but seeks, in addition, to be classified as exempt under sec. 501(c)(3), I.R.C. 1954, as a "charitable" organization.
Read the full summary
P is a corporation which operates a cemetery. It was organized in 1875 to take over the operation, by the City of Dubuque, Iowa, of the city cemetery. It has tax-exempt status as a cemetery company under sec. 501(c)(13), but seeks, in addition, to be classified as exempt under sec. 501(c)(3), I.R.C. 1954, as a "charitable" organization. It has substantially increased the size of the cemetery and expanded its operation since its founding in 1875. In its cemetery operations, P engages in the sale of burial services, plots, markers, evergreens, crypts, vaults, and perpetual and special care…
1Opinion of the Court
Linwood Cemetery Association, an Iowa Non-profit Corporation, Petitioner v. Commissioner of Internal Revenue, Respondent
Linwood Cemetery Asso. v. Commissioner
Docket No. 3093-86X
United States Tax Court
87 T.C. 1314; 1986 U.S. Tax Ct. LEXIS 8; 87 T.C. No. 78;
December 17, 1986, Filed
Decision will be entered for the respondent.
P is a corporation which operates a cemetery. It was organized in 1875 to take over the operation, by the City of Dubuque, Iowa, of the city cemetery. It has tax-exempt status as a cemetery company under sec. 501(c)(13), but seeks, in addition, to be classified as exempt…
2Cases cited20 opinions
- Simon v. Eastern Kentucky Welfare Rights OrganizationSupreme Court of the United States · 1976
- Better Business Bureau of Washington, D. C., Inc. v. United StatesSupreme Court of the United States · 1946
- Green v. ConnallyDistrict Court, District of Columbia · 1971
- B.S.W. Group, Inc. v. CommissionerUnited States Tax Court · 1978
- Eastern Kentucky Welfare Rights Organization v. William E. Simon, Secretary of the TreasuryCourt of Appeals for the D.C. Circuit · 1974
15 more not listed; retrieve them via the Exa API.