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FAIRMOUNT CEMETERY ASS'N v. HELVERING

No. 6883.

92 F.2d 496 (1937)

FAIRMOUNT CEMETERY ASS'N v. HELVERING, Commissioner of Internal Revenue.

United States Court of Appeals for the District of Columbia.

Decided July 12, 1937.

Attorney(s) appearing for the Case

Paul E. Shorb and M. P. Wormhoudt, both of Washington, D. C., for petitioner.

James W. Morris and Robert H. Jackson, Asst. Attys. Gen., and Sewall Key, Herman Oliphant, William E. Davis, Norman D. Keller, and Howard P. Locke, all of Washington, D. C., for respondent.

Before MARTIN, Chief Justice, and GRONER and STEPHENS, Associate Justices.

PER CURIAM.

On a former petition for review we reversed the decision of the Board and remanded this case for further proceedings. 65 App.D.C. 38, 79 F.2d 163.

The present petition asserts that the Board in its decision on rehearing failed to comply with this court's mandate.

The controversy involves the March 1, 1913, value of twenty unimproved blocks of cemetery lots belonging to petitioner, being from one-half acre...

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