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ELMHURST CEMETERY CO. v. COMM'R.

No. 255.

300 U.S. 37 (1937)

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

Supreme Court of United States.

Decided February 1, 1937.

Attorney(s) appearing for the Case

Mr. Elden McFarland, with whom Mr. Edward J. Quinn was on the brief, for petitioner.

Mr. Thurman Arnold, with whom Solicitor General Reed, Assistant Attorney General Jackson, and Messrs. Sewall Key and J. Louis Monarch were on the brief, for respondent.

MR. JUSTICE McREYNOLDS delivered the opinion of the Court.

Petitioner, in 1909, purchased one hundred and thirty-seven acres of land near Joliet, Illinois, for $60,000.00. Thirty-seven acres were divided into plots and developed for cemetery purposes by grading, constructing drives, planting shrubbery, etc., at a cost of $35,000.00. Grave plots, varying in area from 150 to 1,500 square feet, were sold from time to time under contracts for perpetual care.

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