CEDAR PARK CEMETERY ASS'N v. COMMISSIONER OF INT. REV.

No. 5009.

67 F.2d 699 (1933)

CEDAR PARK CEMETERY ASS'N, Inc., v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Seventh Circuit.

Rehearing Denied January 11, 1934.


Attorney(s) appearing for the Case

Leonard L. Cowan, of Chicago, Ill., for petitioner.

Pat Malloy, Asst. Atty. Gen., and Sewall Key and Francis H. Horan, Sp. Assts. to the Atty. Gen. (E. Barrett Prettyman, General Counsel, Bureau of Internal Revenue, of Washington, D. C., of counsel), for respondent.

Before ALSCHULER, SPARKS, and FITZHENRY, Circuit Judges.


SPARKS, Circuit Judge.

The statutes and regulations of the Treasury Department are the same as those involved in Acacia Park Cemetery Association v. Commissioner, 67 F.2d 700, decided by this court at this term. Petitioner's plan of organization and the conduct of its business were the same as in that case. The questions presented there were also presented in the instant case, and the evidence introduced and the findings and the decision...

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