Legal Opinion
Commissioner of Internal Revenue v. Kensico Cemetery
Court of Appeals for the Second Circuit
Decided May 2, 1938No. 201PublishedCited by 20 opinions
1Opinion of the Court
MANTON, Circuit Judge.
The question presented by this petition is whether the respondent, a New York membership corporation, was exempt from income tax during the period from 1926 through 1932 by reason of section 231(5) of the Revenue Act of 1926, 44 Stat. 9, 39, 26 U.S.C.A. § 103(5) and note, and section 103(5) of the Revenue Acts of 1928 and 1932, 45 Stat. 791, 812, 47 Stat. 169, 193, 26 U.S.C.A. § 103(5) and note. In identical language, these acts exempt “cemetery companies owned and operated exclusively for the benefit of their members or which are not operated for profit; and any…
2Cases cited3 opinions
- Trinidad v. Sagrada Orden De Predicadores De La Provincia Del Santisimo Rosario De FilipinasSupreme Court of the United States · 1924
- American Exchange National Bank v. Woodlawn CemeteryNew York Court of Appeals · 1909
- Gregory v. ChapmanCourt of Appeals of Maryland · 1913
3Cited by20 opinions
- Knollwood Memorial Gardens v. CommissionerUnited States Tax Court · 1966
- Debs Memorial Radio Fund v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1945
- Sherwood Memorial Gardens, Inc., (Tennessee) v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1965
- Laurel Hill Cemetery Ass'n v. United StatesDistrict Court, E.D. Missouri · 1977
- John D. Rockefeller Family Cemetery Corp. v. CommissionerUnited States Tax Court · 1974
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