Legal Opinion
Oak Woods Cemetery Ass'n v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided May 3, 1940No. Nos. 6891, 7008PublishedCited by 3 opinions
1Opinion of the Court
KERNER, Circuit Judge.
These are appeals from orders of rede-termination entered by the Board of Tax Appeals declaring that the petitioner the Oak Woods Cemetery Association in appeal No. 6891 is liable for deficiencies in income taxes for the years 1931 and 1932 in the respective amounts of $5,439.12 and $4,668.02, and that the petitioner Evergreen Cemetery Association in appeal No. 7008 is liable for deficiencies in income taxes for the years 1927 and 1928 in the respective amounts of $4,168.84 and $3,274.82.
The cases were submitted together and involve but a single question. The cemetery…
2Cases cited14 opinions
- Helvering v. GowranSupreme Court of the United States · 1937
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- Helvering v. RankinSupreme Court of the United States · 1935
- LeTulle v. ScofieldSupreme Court of the United States · 1940
- Palmer v. CommissionerSupreme Court of the United States · 1937
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3Cited by3 opinions
- Meadow Land & Improvement Co. v. CommissionerCourt of Appeals for the Third Circuit · 1941
- Sucesión de Castillo Mercado v. DescartesSupreme Court of Puerto Rico · 1961
- Estate of Dowlin v. CommissionerUnited States Tax Court · 1994