Troost Ave. Cemetery Co. v. United States

OTIS, District Judge.

Plaintiff, engaged in owning, and selling lots in cemeteries in Kansas City, Mo., brings this action to recover, in count 1, $202.11, alleged by it to have been erroneously assessed as corporation income tax for the year 1917. This amount had been “found due from the plaintiff by the Commissioner on the ground that a certain sum of $3,368.47, designated by said Commissioner as 'additions to reserve for permanent maintenance,’ was in fact part of the net income of the plaintiff for the year 1917.” Agreed Statement of Facts, par. -8.

With respect to the sum of $3,368.47,…