Desert Lawn Memorial Park, Inc. v. Commissioner
United States Tax Court
Held, certain transfers of cemetery lots by petitioner to certain individuals constituted sales rather than security for loans.
1Opinion of the Court
Desert Lawn Memorial Park, Inc. v. Commissioner.
Desert Lawn Memorial Park, Inc. v. Commissioner
Docket No. 74229.
United States Tax Court
T.C. Memo 1960-8; 1960 Tax Ct. Memo LEXIS 278; 19 T.C.M. (CCH) 32; T.C.M. (RIA) 60008;
January 29, 1960
Held, certain transfers of cemetery lots by petitioner to certain individuals constituted sales rather than security for loans.
Orville B. Olson, Esq., Box 888, Pasco, Wash., for the petitioner. Norman H. McNeil, Esq., for the respondent.
DRENNEN
Memorandum Findings of Fact and Opinion
DRENNEN, Judge: Respondent determined a deficiency in petitioner's income and…
2Cases cited9 opinions
- Helvering v. F. & R. Lazarus & Co.Supreme Court of the United States · 1939
- McGarrahan v. Mining Co.Supreme Court of the United States · 1878
- Johnson v. National Bank of CommerceWashington Supreme Court · 1911
- Plummer v. IlseWashington Supreme Court · 1905
- Commissioner of Internal Rev. v. HF NEIGHBORS R. CO.Court of Appeals for the Sixth Circuit · 1936
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