Legal Opinion
Mount Vernon Gardens, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided February 9, 1962No. 14481PublishedCited by 14 opinions
1Opinion of the Court
SHACKELFORD MILLER, Jr., Chief Judge.
Petitioner, Mount Vernon Gardens, Inc., seeks a review of the decision of the Tax Court determining deficiencies in income taxes of the petitioner for the taxable years ended October 28, 1954, and October 27, 1955.
The facts, which for the most part are not in dispute, are as follows.
Petitioner is a cemetery corporation organized for profit in 1952 under the laws of Tennessee. It keeps its books and reports its income on the accrual basis. About December 1953 Vincent B. Rush & Associates, a partnership, hereinafter called “Associates,” entered into a…
2Cases cited23 opinions
- Brown v. HelveringSupreme Court of the United States · 1934
- Security Flour Mills Co. v. CommissionerSupreme Court of the United States · 1944
- Colony, Inc. v. CommissionerSupreme Court of the United States · 1958
- Colony, Inc. v. CommissionerUnited States Tax Court · 1956
- Harrold v. Commissioner of Internal Revenue. Cromling v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1951
18 more not listed; retrieve them via the Exa API.
3Cited by14 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
- Sherwood Memorial Gardens, Inc. v. CommissionerUnited States Tax Court · 1964
- Jefferson Memorial Gardens, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- Haynsworth v. CommissionerUnited States Tax Court · 1977
9 more not listed; retrieve them via the Exa API.