Legal Opinion
Thompson, Collector of Internal Revenue v. White River Burial Ass'n
Court of Appeals for the Eighth Circuit
Decided January 12, 1950No. 13956_1PublishedCited by 14 opinions
1Opinion of the Court
RIDDICK, Circuit Judge.
This is an appeal from a judgment in favor of the taxpayer in a suit against a collector of internal revenue to recover income and capital stock taxes, penalty, and interest, assessed and collected from the taxpayer in 1947 for the years 1934 to 1945, inclusive.
The facts are not disputed. The taxpayer is an unincorporated burial association, organized and operating under a statute of Arkansas, 6 Ark.Stat.Ann.1947, § 67-1232; Pope’s Ark.Stat.1937, § 898, for the purpose of furnishing burial services and supplies for its deceased members in accordance with the terms of…
2Cases cited4 opinions
- Penn Mutual Life Insurance v. LedererSupreme Court of the United States · 1920
- Order of R. Employees v. CommissionerUnited States Tax Court · 1943
- Mutual Fire, Marine & Inland Ins. Co. v. CommissionerUnited States Tax Court · 1947
- Southwell v. BeezleyOregon Supreme Court · 1874
3Cited by14 opinions
- Estate of Moyer v. Comm'rUnited States Tax Court · 1959
- Hill v. State Farm Mutual Automobile InsuranceCalifornia Court of Appeal · 2008
- Kimberly-Clark Corp. v. Factory Mutual InsuranceCourt of Appeals for the Fifth Circuit · 2009
- Modern Life & Acci. Ins. Co. v. CommissionerUnited States Tax Court · 1968
- National Chiropractic Insurance Co. v. United StatesCourt of Appeals for the Eighth Circuit · 1974
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