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COMMISSIONER OF INTERNAL REV. v. ELMHURST CEMETERY CO.

No. 5617.

83 F.2d 4 (1936)

COMMISSIONER OF INTERNAL REVENUE v. ELMHURST CEMETERY CO. OF JOLIET.

Circuit Court of Appeals, Seventh Circuit.

Rehearing Denied May 17, 1936.

Attorney(s) appearing for the Case

Frank J. Wideman, Asst. Atty. Gen., and Norman D. Keller and Howard P. Locke, Sp. Assts. to the Atty. Gen., for petitioner.

Edward J. Quinn and J. F. Riordan, both of Chicago, Ill., and Elden McFarland, of Washington, D. C., for respondent.

Before EVANS and SPARKS, Circuit Judges, and SULLIVAN, District Judge.

This appeal involves respondent's income taxes for the years 1926, 1927, and 1928. Controversy is over the value of vacant cemetery lots on March 1, 1913. The Commissioner fixed the value at 23.96 cents per square foot. The taxpayer appealed, and the Board of Tax Appeals determined the value at 76.6 cents per square foot. The Commissioner appealed.

EVANS, Circuit Judge.

Does the evidence support the finding of the Board of Tax Appeals that lots in respondent...

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