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.
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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
OPINION
RAUM, Judge:
The Commissioner determined that petitioner does not qualify for exemption from income taxation as an organization described in section 501(c)(3), I.R.C. 1954. Petitioner has invoked the jurisdiction of this Court to obtain a declaratory judgment as to its exempt status under section 501(c)(3). 1 The question presented is whether petitioner is operated exclusively for charitable purposes within the meaning of section 501(c)(3), I.R.C. 1954.
The case was submitted on the basis of the stipulated administrative record, which is incorporated herein by reference. The factual…
2Cases cited19 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
14 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Taube v. CommissionerUnited States Tax Court · 1987
- Stark Truss Co. v. CommissionerUnited States Tax Court · 1991
- J.G. Kern Enterprises, Inc. v. CommissionerUnited States Tax Court · 1987
- Kollipara Rajsheker, M.D., Inc.United States Tax Court · 1992
- Linwood Cemetery Asso. v. CommissionerUnited States Tax Court · 1986
1 more not listed; retrieve them via the Exa API.