Legal Opinion
Oak Woods Cemetery Ass'n v. United States
District Court, E.D. Illinois
Decided July 24, 1964No. Civ. A. Nos. 59-C-1010, 62-C-192Published
1Opinion of the Court
CAMPBELL, Chief Judge.
The plaintiff, Oak Woods Cemetery Association, hereinafter referred to as “Oak Woods”, brings these actions seeking a refund of certain income taxes and assessed interest paid for the years 1952, 1953, 1956, 1957 and 1958. The facts are not in controversy and have been stipulated to by the parties. I adopt this factual stipulation and the accompanying 19 exhibits as my findings of fact.
The stipulation establishes that Oak Woods, a specially chartered Illinois Cemetery Corporation, has from time to time since its creation in 1853 sold interment space. Pursuant to an 1869…
2Cases cited4 opinions
- Commissioner of Internal Revenue v. Cedar Park Cemetery Ass'n, IncCourt of Appeals for the Seventh Circuit · 1950
- Portland Cremation Ass'n v. COMMISSIONER, INTERNAL REVENUECourt of Appeals for the Ninth Circuit · 1929
- Metairie Cemetery Association v. United StatesCourt of Appeals for the Fifth Circuit · 1960
- Memphis Memorial Park, Inc. v. CommissionerUnited States Tax Court · 1959