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COMMISSIONER OF INTERNAL REVENUE v. KENSICO CEMETERY

No. 201.

96 F.2d 594 (1938)

COMMISSIONER OF INTERNAL REVENUE v. KENSICO CEMETERY.

Circuit Court of Appeals, Second Circuit.

May 2, 1938.

Attorney(s) appearing for the Case

James W. Morris, Asst. Atty. Gen., J. Louis Monarch, Louise Foster, Sp. Assts. to the Atty. Gen., for petitioner.

Gustavus T. Kirby, of New York City, and Lawrence A. Baker, John A. Selby, and Henry Ravenel, all of Washington, D. C. (Henry R. Barrett, Jr., of White Plains, N. Y., and Baker, Selby & Ravenel, of Washington, D. C., of counsel), for respondent.

Schuyler M. Meyer, of New York City (H. Maynard Kidder and Charles C. Stover, Jr., both of New York City, of counsel), amici curiæ.

Before MANTON, AUGUSTUS N. HAND, and CHASE, Circuit Judges.

MANTON, Circuit Judge.

The question presented by this petition is whether the respondent, a New York membership corporation, was exempt from income tax during the period from 1926 through 1932 by reason of section 231(5) of the Revenue Act of 1926, 44 Stat. 9, 39, 26 U.S.C.A. § 103(5) and note, and section 103(5) of the Revenue Acts of 1928 and 1932, 45 Stat. 791, 812, 47 Stat. 169, 193, 26 U.S.C.A. § 103(5) and note. In identical language, these acts exempt...

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