Evergreen Cemetery Ass'n v. United States

MEMORANDUM AND ORDER

BRATCHER, District Judge.

This is an action against the United States for the refund of income taxes paid by plaintiff in the sum of $11,780.-89 for the years 1968, 1969 and 1970. The case has been submitted to the Court on an agreed stipulation of facts, interrogatories and briefs. Jurisdiction is based on 28 U.S.C. § 1346(a)(1).

The pertinent stipulated facts as set out by the parties are as follows:

1. The Evergreen Cemetery Company (hereinafter the Company) is a for-profit corporation organized in 1912 under the laws of the State of Kentucky. It has the primary purpose of…