Legal Opinion
Puritan Lawn Memorial Park Cemetery v. United States
United States Court of Claims
Decided July 22, 1988No. 154-85TPublishedCited by 6 opinions
1Opinion of the Court
OPINION
ROBINSON, Judge.
This is a suit under Section 7422 of the Internal Revenue Code (IRC) for the refund of income taxes and interest totalling approximately $120,000 assessed against and collected from plaintiff, Puritan Lawn Memorial Park Cemetery (Puritan), with respect to the years 1977, 1978, 1979, and 1981. The matter is before the court after a trial on the merits and the filing by the parties of post-trial briefs. The court finds that the plaintiff has failed to show that it is entitled to tax exempt status under Section 501(c)(13) of the IRC of 1954 for the years in question.…
2Cases cited14 opinions
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- Knollwood Memorial Gardens v. CommissionerUnited States Tax Court · 1966
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3Cited by6 opinions
- Lima Surgical Associates, Inc., Voluntary Employees' Beneficiary Association Plan Trust, Huntington National Bank, Trustee v. The United StatesCourt of Appeals for the Federal Circuit · 1991
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- Shimota v. United StatesUnited States Court of Claims · 1990
- Morowitz v. United StatesUnited States Court of Claims · 1988
- Mulholland v. United StatesUnited States Court of Claims · 1989
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