Legal Opinion
Restland Memorial Park of Dallas v. United States
Court of Appeals for the Fifth Circuit
Decided March 10, 1975No. 74--2054PublishedCited by 3 opinions
1Opinion of the Court
AINSWORTH, Circuit Judge:
This is a tax refund suit of Restland Memorial Park of Dallas [Taxpayer], a cemetery corporation, relative to federal income taxes paid under protest for the fiscal years ended June 30, 1965, 1966 and 1969, in the total sum of $86,095.62. At issue is whether the District Court correctly held that Taxpayer failed to qualify under Section 501(c)(13) of the Internal Revenue Code of 1954 (26 U.S.C. § 501(c)(13)) which allows an exemption for:
“(13) Cemetery companies owned and operated exclusively for the benefit of their members or which are not operated for profit; and…
2Cases cited8 opinions
- Commissioner v. BrownSupreme Court of the United States · 1965
- Estate of Travis Mixon, Jr. v. United StatesCourt of Appeals for the Fifth Circuit · 1972
- Plantation Patterns, Incorporated v. Commissioner of Internal Revenue, John S. Jemison, Jr. And Marie S. Jemison v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1972
- Knollwood Memorial Gardens v. CommissionerUnited States Tax Court · 1966
- Evergreen Cemetery Association of Seattle, a Corporation v. United StatesCourt of Appeals for the Ninth Circuit · 1971
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3Cited by3 opinions
- Zimmermann v. Cambridge Credit Counseling Corp.District Court, D. Massachusetts · 2008
- Puritan Lawn Memorial Park Cemetery v. United StatesUnited States Court of Claims · 1988
- Bramson v. CommissionerUnited States Tax Court · 1986