GRACELAWN MEMORIAL PARK v. UNITED STATES

No. 12594.

260 F.2d 328 (1958)

GRACELAWN MEMORIAL PARK, Inc., Appellant, v. UNITED STATES of America,

United States Court of Appeals Third Circuit.

Decided October 29, 1958.


Attorney(s) appearing for the Case

James R. Morford, Wilmington, Del. (Leonard L. Cowan, Chicago, Ill., on the brief), for appellant.

John J. Pajak, Washington, D. C., (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Harry Baum, Attys., Dept. of Justice, Washington, D. C., Leonard G. Hagner, U. S. Atty., Wilmington, Del., on the brief), for the United States.

Before GOODRICH, McLAUGHLIN and STALEY, Circuit Judges.


GOODRICH, Circuit Judge.

This is an appeal from a judgment for the United States in a suit brought by a taxpayer, Gracelawn Memorial Park, Inc., to recover for taxes paid and, it is alleged, erroneously collected. The issue turns on whether certain sums paid in connection with the purchase of cemetery lots were includible in the taxpayer's (Gracelawn) gross income.1

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