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METAIRIE CEMETERY ASSOCIATION v. UNITED STATES

No. 18083.

282 F.2d 225 (1960)

METAIRIE CEMETERY ASSOCIATION, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fifth Circuit.

August 11, 1960.

Attorney(s) appearing for the Case

Solomon S. Goldman, New Orleans, La., for appellant.

Sharon L. King, Lee A. Jackson, Attys., Dept. of Justice, Washington, D. C., Charles K. Rice, Asst. Atty. Gen., Lloyd Cyril Melancon, Asst. U. S. Atty., M. Hepburn Many, U. S. Atty., Prim B. Smith, Jr., Asst. U. S. Atty., New Orleans, La., for appellee.

Before RIVES, Chief Judge, and CAMERON and WISDOM, Circuit Judges.

WISDOM, Circuit Judge.

This is a taxpayer's action by a cemetery corporation for the refund of income taxes.1 Metairie Cemetery Association, the taxpayer, provides perpetual care for its burial lots. The purchaser or owner of a burial lot in the cemetery deposits a sum "in trust" with the corporation. The income from the invested deposit is turned over to the corporation to pay the costs of the cemetery's perpetual care of the lot. The...

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