COMMISSIONER OF INT. REV. v. CEDAR PARK CEM. ASS'N

No. 10041.

183 F.2d 553 (1950)

COMMISSIONER OF INTERNAL REVENUE v. CEDAR PARK CEMETERY ASS'N, Inc.

United States Court of Appeals, Seventh Circuit.

July 13, 1950.


Attorney(s) appearing for the Case

Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Howard P. Locke, Helen Goodner, Spec. Assts. to the Atty. Gen., Washington, D. C., for petitioner.

Leonard L. Cowan, Chicago, Ill., for respondent.

Before MAJOR, Chief Judge and DUFFY and SWAIM, Circuit Judges.


DUFFY, Circuit Judge.

This is a petition by the Commissioner of Internal Revenue for a review of a decision of the Tax Court upholding a challenge by the taxpayer to certain deficiencies determined by the commissioner for the taxable years 1939, 1940, and 1941. The two questions for decision are: first, whether the taxpayer is entitled to exclude from gross income in said taxable years the portion of the sales price of its cemetery lots which it segregated and paid...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases