Metairie Cemetery Association v. United States
Court of Appeals for the Fifth Circuit
1Opinion of the Court
WISDOM, Circuit Judge.
This is a taxpayer’s action by a cemetery corporation for the refund of income taxes. 1 Metairie Cemetery Association, the taxpayer, provides perpetual care for its burial lots. The purchaser or owner of a burial lot in the cemetery deposits a sum “in trust” with the corporation. The income from the invested deposit is turned over to the corporation to pay the costs of the cemetery’s perpetual care of the lot. The taxpayer contends that the income realized from investment of perpetual care funds in tax-free bonds is tax-exempt in the hands of the corporation. We hold to…
Also in this document: Dissent.
2Cases cited7 opinions
- Portland Cremation Ass'n v. COMMISSIONER, INTERNAL REVENUECourt of Appeals for the Ninth Circuit · 1929
- American Cemetery Co. v. United StatesDistrict Court, D. Kansas · 1928
- Harden v. CommissionerUnited States Tax Court · 1954
- Acacia Park Cemetery Ass'n v. Commissioner of Int. Rev.Court of Appeals for the Seventh Circuit · 1933
- Troost Ave. Cemetery Co. v. United StatesDistrict Court, W.D. Missouri · 1927
2 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Sherwood Memorial Gardens, Inc., (Tennessee) v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1965
- Johnson v. CommissionerUnited States Tax Court · 1997
- Jefferson Memorial Gardens, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- Monte Vista Burial Park, Inc. v. United StatesCourt of Appeals for the Sixth Circuit · 1965
- Evergreen Cemetery Association of Seattle, a Corporation v. United StatesCourt of Appeals for the Ninth Circuit · 1971
11 more not listed; retrieve them via the Exa API.