Cedar Park Cemetery Ass'n, Inc. v. Commissioner

Cedar Park Cemetery Association, Inc. v. Commissioner.

Cedar Park Cemetery Ass'n, Inc. v. Commissioner

Docket No. 16274.

United States Tax Court

1949 Tax Ct. Memo LEXIS 242; 8 T.C.M. (CCH) 177; T.C.M. (RIA) 49057;

March 11, 1949

Leonard L. Cowan, Esq., 10 So. La Salle St., Chicago, Ill., for the petitioner. Gerald W. Brooks, Esq., and David F. Long, Esq., for the respondent.

OPPER

Memorandum Findings of Fact and Opinion

OPPER, Judge: By this proceeding petitioner challenges respondent's determination of deficiencies for the taxable years 1939, 1940, and 1941, as follows:

Declared Value

Excess-Profits

Year