EVERGREEN CEMETERY ASS'N v. BURNET

No. 4959.

45 F.2d 667 (1930)

EVERGREEN CEMETERY ASS'N v. BURNET, Commissioner of Internal Revenue.

Court of Appeals of District of Columbia.

Decided December 1, 1930.


Attorney(s) appearing for the Case

John F. Hughes, of New York City, for appellant.

Mabel W. Willebrandt, Asst. Atty. Gen., and C. M. Charest, Donald V. Hunter, Sewall Key, and F. Edward Mitchell, both of Washington, D. C., for appellee.

Before MARTIN, Chief Justice, and ROBB and VAN ORSDEL, Associate Justices.


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...

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