Trustees of the Graceland Cemetery Improvement Fund v. United States

This case is the consolidation of four closely related causes of action all seeking a refund of federal income taxes for *615the tax years ending April 30,1962,1963, 1964, and 1965. It comes before ns under stipulation of facts for determination of the plaintiffs’ right to recover taxes allegedly overpaid, reserving the question of quantum for further proceedings. Three of the four plaintiffs represent “trust” entities created by the Internal Revenue Service for the purpose of assessing tax during the years in question. For protective purposes only, the principal plaintiff, the Trustees of…