Legal Opinion
Evergreen Cemetery Ass'n v. Burnet
Court of Appeals for the D.C. Circuit
Decided December 1, 1930No. 4959PublishedCited by 9 opinions
1Opinion of the Court
MARTIN, Chief Justice.
This appeal involves certain corporation income and profits taxes for the year 1921, and challenges a deficiency in the sum of $13,866.17 determined by the Commissioner of Internal Revenue against appellant, and affirmed by the Board of Tax Appeals.
The record does not set out any of the testimony heard by the Board; the findings of fact reported by the Board are therefore accepted as conclusive.
The appellant, Evergreen Cemetery Association, is a Michigan corporation engaged in the operation of a cemetery at Detroit. In the year 1920 it began the construction of a…
2Cases cited4 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Patton v. United StatesSupreme Court of the United States · 1930
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Niles Bement Pond Co. v. United StatesSupreme Court of the United States · 1930
3Cited by9 opinions
- Kennemer v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1938
- Sitterding v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1936
- Berger v. CommissionerUnited States Tax Court · 1996
- Helvering v. WardCourt of Appeals for the Eighth Circuit · 1935
- Commissioner of Internal Rev. v. Continental Screen Co.Court of Appeals for the Sixth Circuit · 1932
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