Legal Opinion
Commissioner of Internal Revenue v. Cedar Park Cemetery Ass'n, Inc
Court of Appeals for the Seventh Circuit
Decided July 13, 1950No. 10041_1PublishedCited by 25 opinions
1Opinion of the Court
DUFFY, Circuit Judge.
This is a petition by the Commissioner of Internal Revenue for a review of a decision of the Tax Court upholding a challenge by the taxpayer to certain deficiencies determined by the commissioner for the taxable years 1939, 1940, and 1941. The two questions for decision are: first, whether the taxpayer is entitled to exclude from gross' income in said taxable years the portion of the sales price of its cemetery lots which it segregated and paid to the trustee of a perpetual care trust fund; and second, since taxpayer had recovered in prior years its cost basis for two of…
2Cases cited8 opinions
- Heiner v. MellonSupreme Court of the United States · 1938
- Commissioner of Internal Rev. v. Laguna Land & W. Co.Court of Appeals for the Ninth Circuit · 1941
- Portland Cremation Ass'n v. COMMISSIONER, INTERNAL REVENUECourt of Appeals for the Ninth Circuit · 1929
- American Cemetery Co. v. United StatesDistrict Court, D. Kansas · 1928
- Acacia Park Cemetery Ass'n v. Commissioner of Int. Rev.Court of Appeals for the Seventh Circuit · 1933
3 more not listed; retrieve them via the Exa API.
3Cited by25 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
- Harden v. CommissionerCourt of Appeals for the Tenth Circuit · 1955
- Wayne Title & Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1952
- Mount Vernon Gardens, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1962
20 more not listed; retrieve them via the Exa API.