Legal Opinion
Gracelawn Memorial Park, Inc. v. United States
District Court, D. Delaware
Decided December 2, 1957No. Civ. A. No. 1866PublishedCited by 2 opinions
1Opinion of the Court
LAYTON, District Judge.
In this proceeding, taxpayer, Gracelawn Memorial Park, Inc., sues to recover 1952, 1953 and 1954 income taxes which the Commissioner of Internal Revenue assessed and collected. The question presented is whether 15 per cent of the sales price of cemetery lots received by the taxpayer and set aside ,in a building trust fund constituted income. The answer requires an interpretation of Section 22 of the Internal Revenue Code of 1939 (26 U.S.C.1952 ed. § 22).1
The taxpayer is a corporation organized for profit, engaged in the business *517of operating a cemetery. It sells…
2Cases cited5 opinions
- National Memorial Park v. Commissioner of Int. Rev.Court of Appeals for the Fourth Circuit · 1944
- American Cemetery Co. v. United StatesDistrict Court, D. Kansas · 1928
- Troost Ave. Cemetery Co. v. United StatesDistrict Court, W.D. Missouri · 1927
- Los Angeles Cemetery Asso. v. CommissionerUnited States Board of Tax Appeals · 1925
- Inglewood Park Cemetery Ass'n v. CommissionerUnited States Board of Tax Appeals · 1927
3Cited by2 opinions
- Gracelawn Memorial Park, Inc. v. United StatesCourt of Appeals for the Third Circuit · 1958
- Green Lawn Memorial Park, Inc. v. McDonaldDistrict Court, M.D. Pennsylvania · 1958