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CEDAR PARK CEMETERY ASSOCIATION, INC. v. COMMISSIONER

Docket No. 16274.

8 T.C.M. 177 (1949)

Cedar Park Cemetery Association, Inc. v. Commissioner.

United States Tax Court.

Entered March 11, 1949.

Attorney(s) appearing for the Case

Leonard L. Cowan, Esq., 10 So. La Salle St., Chicago, Ill., for the petitioner. Gerald W. Brooks, Esq., and David F. Long, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

By this proceeding petitioner challenges respondent's determination of deficiencies for the taxable years 1939, 1940, and 1941, as follows:

                                       Declared Value
                                       Excess-Profits
  Year                    Income Tax         Tax

  1939 ................    $16,553.52    $3,528.90
  1940 ................     10,064.16...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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