Tax Exemption of Sunset Memorial Gardens, Inc. v. Idaho State Tax Commission

DUNLAP, District Judge.

Sunset Memorial Gardens, Inc., a Corporation, plaintiff in the court below, and hereinafter designated as corporation, is an Idaho corporation, existing under and pursuant to the general corporation laws of the state, also known as the Business Corporation Act [Chapter 1, Title 30, Idaho Code].

The corporation was organized on or about November 1, 1954; its purpose, as stated in its articles, are, inter alia:

1) To engage in the cemetery business and to carry on, conduct and operate a place for the receiving, placing and burial of the dead;

2) To construct, buy, build, or…