COMMISSIONER OF INTERNAL REV. v. W. H. LUQUIRE B ASS'N CO.

No. 8897.

102 F.2d 89 (1939)

COMMISSIONER OF INTERNAL REVENUE v. W. H. LUQUIRE BURIAL ASS'N CO., Inc., et al.

Circuit Court of Appeals, Fifth Circuit.

March 3, 1939.


Attorney(s) appearing for the Case

F. E. Youngman and Sewall Key, Sp. Assts. to Atty. Gen., Jas. W. Morris, Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue and DeWitt M. Evans, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for petitioner.

William S. Pritchard, of Birmingham, Ala., for respondents.

Before FOSTER, SIBLEY, and McCORD, Circuit Judges.


McCORD, Circuit Judge.

W. H. Luquire Burial Association Company, Incorporated, was organized and incorporated under the laws of the State of Alabama on July 2, 1927. Its articles of incorporation were amended on January 2, 1932 at which time it changed its name to Luquire Funeral Homes & Insurance Company, Inc.

The corporation was organized for the stated purpose of engaging in the embalming, undertaking, and funeral directing business; to issue certificates...

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