HAWAIIAN CEMETERY ASSOCIATION, LTD. v. COMMISSIONER

Docket Nos. 77220, 77221.

34 T.C. 1093 (1960)

HAWAIIAN CEMETERY ASSOCIATION, LIMITED, D.B.A. SUNSET MEMORIAL PARK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. HAWAII PROPERTIES, LIMITED, D.B.A. KANEOHE BAYVIEW MEMORIAL PARK CEMETERY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 22, 1960.


Attorney(s) appearing for the Case

John F. Alexander, Esq., for the petitioners.

George E. Constable, Esq., for the respondent.


OPINION.

KERN, Judge:

These proceedings were consolidated for hearing and opinion. The respondent determined income tax deficiencies against the petitioners herein, respectively, in the amounts and for the calendar years, as follows:

----------------------------------------------
        Year         | Docket No. | Docket No.
                     |   77220    |   77221
---------------------|------------|-----------
1954 ----------...

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