Legal Opinion
West View Cemetery Ass'n v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided March 28, 1938No. 8474PublishedCited by 4 opinions
1Opinion of the Court
HUTCHESON, Circuit Judge.
What is under review here is the decision of the Board of Tax Appeals redetermining the deficiencies in petitioner’s income tax for the years 1930 and 1931. What is in question is whether the finding of the Board as to the fair market value as of March 1, 1913, of cemetery lots sold in 1930 and 1931, is supported by substantial evidence.
In making its findings the Board classified the whole cemetery property as of March 1, 1913, as improved, semi-improved, and unimproved. It found that the lots sold in the taxable years in question came from the areas classified as…
2Cases cited7 opinions
- Thompson v. Consolidated Gas Utilities Corp.Supreme Court of the United States · 1937
- Elmhurst Cemetery Co. of Joliet v. CommissionerSupreme Court of the United States · 1937
- Hazeltine Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1937
- Foster v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1932
- Commissioner of Internal Revenue v. RobertsonCourt of Appeals for the Sixth Circuit · 1935
2 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Meadow Land & Improvement Co. v. CommissionerCourt of Appeals for the Third Circuit · 1941
- Oak Woods Cemetery Ass'n v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1940
- Rheinstrom v. WillcutsDistrict Court, D. Minnesota · 1938
- Hall v. CommissionerUnited States Tax Court · 1968