Legal Opinion
Crystal Lake Cemetery Association, a Minnesota Corporation v. United States
Court of Appeals for the Eighth Circuit
Decided July 22, 1969No. 19534_1PublishedCited by 8 opinions
1Opinion of the Court
FLOYD R. GIBSON, Circuit Judge.
Crystal Lake Cemetery Association (“taxpayer”) appeals from a judgment entered in the United States District Court for the District of Minnesota, Chief Judge Edward J. Devitt, finding against taxpayer in its action to recover federal income tax paid 1 for 1962 attributable to a $50,000 distribution to taxpayer from its permanent care and improvement fund, such distribution being for the purpose of erecting an administration building. The District Court found that there was no basis for excluding the $50,000 from taxpayer’s income in 1962 as a contribution to…
2Cases cited9 opinions
- Helvering v. Independent Life InsuranceSupreme Court of the United States · 1934
- United Grocers, Ltd. v. United StatesCourt of Appeals for the Ninth Circuit · 1962
- National Memorial Park v. Commissioner of Int. Rev.Court of Appeals for the Fourth Circuit · 1944
- Memphis Memorial Park v. CommissionerUnited States Board of Tax Appeals · 1933
- Mount Vernon Gardens, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1962
4 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Fausner v. CommissionerUnited States Tax Court · 1971
- Hayutin v. CommissionerCourt of Appeals for the Tenth Circuit · 1974
- Holmes v. CommissionerUnited States Tax Court · 1971
- No. 73-1756Court of Appeals for the Tenth Circuit · 1975
- Fausner v. CommissionerUnited States Tax Court · 1971
3 more not listed; retrieve them via the Exa API.