Legal Opinion
National Memorial Park v. Commissioner of Int. Rev.
Court of Appeals for the Fourth Circuit
Decided November 13, 1944No. 5285PublishedCited by 24 opinions
1Opinion of the Court
DOBIE, Circuit Judge.
By this appeal National Memorial Park, Inc. (hereinafter called petitioner), seeks reversal of a decision of the Tax Court of the United States, determining deficiencies in income and excess-profits taxes for the years 1935, 1936 and 1937, and penalties for 1935 and 1937.
Petitioner is a Delaware corporation, organized September 7, 1933, engaged during the years in question in the business of operating a cemetery, known as “National Memorial Park”, located in Fairfax County, Virginia.
Sometime during 1933, at a cost of $32,-202.32 petitioner acquired 92.986 acres of land in…
2Cases cited8 opinions
- Roanoke Cemetery Co. v. GoodwinSupreme Court of Virginia · 1903
- 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
- Goldman v. MollenSupreme Court of Virginia · 1937
- 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 by24 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
- Fasken v. CommissionerUnited States Tax Court · 1979
- Berger v. CommissionerUnited States Tax Court · 1996
19 more not listed; retrieve them via the Exa API.