Legal Opinion
Monte Vista Burial Park, Inc. v. United States
Court of Appeals for the Sixth Circuit
Decided January 27, 1965No. 15822_1PublishedCited by 10 opinions
1Per curiam
This is an appeal from a judgment of the District Court dismissing Appellant’s complaint, in which it sought to recover a refund of income taxes paid for the years 1958 and 1959, alleged to have been illegally assessed and collected by the Government.
The taxpayer, Monte Vista Burial Park, Inc., is a cemetery corporation for profit, organized under the laws of the state of Tennessee. Both by a provision in its charter and by a statute of Tennessee, 1 it was required to set apart twenty-five percent (25%) of the gross sales price of each cemetery lot for a permanent fund to be used for the…
2Cases cited2 opinions
- Metairie Cemetery Association v. United StatesCourt of Appeals for the Fifth Circuit · 1960
- Mount Vernon Gardens, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1962
3Cited by10 opinions
- Sherwood Memorial Gardens, Inc., (Tennessee) v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1965
- Angelus Funeral Home v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1969
- Jefferson Memorial Gardens, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- Crystal Lake Cemetery Association, a Minnesota Corporation v. United StatesCourt of Appeals for the Eighth Circuit · 1969
- Evergreen Cemetery Association of Seattle, a Corporation v. United StatesCourt of Appeals for the Ninth Circuit · 1971
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