Arlington Memorial Park Ass'n v. United States

MEMORANDUM OPINION

OREN HARRIS, Chief Judge.

This is an action by the plaintiffs for the recovery of federal income taxes and assessed interest in the total amount of $4,781 for the fiscal years ending September 30, 1959, through September 30, 1967. Plaintiffs contend the perpetual care trust fund administered in connection with the operation of the Arlington Realty Company, a business operated for profit, should be exempt from federal taxation as a “cemetery company,” pursuant to Section 501(c) (13) of the Internal Revenue Code of 1954. Defendant contends that the perpetual care trust fund is…