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
The John D. Rockefeller Family Cemetery Corporation, Petitioner v. Commissioner of Internal Revenue, Respondent
John D. Rockefeller Family Cemetery Corp. v. Commissioner
Docket No. 1126-72
United States Tax Court
63 T.C. 355; 1974 U.S. Tax Ct. LEXIS 6;
December 17, 1974, Filed
Decision will be entered for the petitioner.
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.…
2Cases cited7 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
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