Legal Opinion
Mercantile Bank & Trust Co. v. United States
District Court, W.D. Missouri
Decided May 21, 1970No. Nos. 17206-1, 17207-1PublishedCited by 6 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
JOHN W. OLIVER, District Judge.
I
The plaintiffs in this consolidated action are the trustees of two perpetual care funds dedicated to providing care for two respective mausoleums at the Troost Avenue Cemetery. Plaintiff Commerce Trust Company seeks to recover $11,432.69 and plaintiff Mercantile Bank and Trust Company seeks to recover $34,114.40, which the respective trusts had paid for capital gains taxes for the year 1967. Plaintiffs contend that the trusts are tax exempt pursuant to Title 26, United States Code, § 501(c) (13), and § 501(c) (3), or, in the alternative, are…
2Cases cited16 opinions
- Helvering v. New York Trust Co.Supreme Court of the United States · 1934
- Harold Dejong and Marjorie J. Dejong v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
- United States v. Transamerica Corporation, Transamerica Corporation v. United StatesCourt of Appeals for the Ninth Circuit · 1968
- Underwriters' Laboratories, Inc. v. CommissionerCourt of Appeals for the Seventh Circuit · 1943
- Crosby Valve & Gage Company (Formerly Crosby Steam Gage & Valve Company) v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1967
11 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Mercantile Bank & Trust Co. v. United StatesCourt of Appeals for the Eighth Circuit · 1971
- First National Bank v. United StatesDistrict Court, W.D. Texas · 1970
- Arlington Memorial Park Ass'n v. United StatesDistrict Court, W.D. Arkansas · 1971
- Provident National Bank v. United StatesDistrict Court, E.D. Pennsylvania · 1971
- Evergreen Cemetery Ass'n v. United StatesDistrict Court, W.D. Kentucky · 1974
1 more not listed; retrieve them via the Exa API.