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GARDENS OF FAITH, INC. v. COMMISSIONER OF INTERNAL REVENUE

Nos. 9714, 9715.

345 F.2d 180 (1965)

GARDENS OF FAITH, INC., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Raymond F. CUSHING and Kathryne R. Cushing, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fourth Circuit.

Decided March 18, 1965.

Attorney(s) appearing for the Case

John Y. Merrell, Washington, D. C. (Paul P. Senio, Washington, D. C., on brief), for petitioners.

Edward Heilbronner, Atty., Dept. of Justice (Louis F. Oberdorfer, Asst. Atty. Gen. and Lee A. Jackson and Harold C. Wilkenfeld, Attys., Dept. of Justice, on brief), for respondent.

Before SOBELOFF and J. SPENCER BELL, Circuit Judges, and CHRISTIE, District Judge.

PER CURIAM:

Raymond F. Cushing and wife were instrumental in organizing two cemetery corporations, Gardens of Faith, Inc., and Evergreen Memorial Gardens, Inc. The corporations issued certain "Certificates of Indebtedness" for undetermined amounts, which required them to pay to the certificate holders 25% of the base sales price of every burial lot sold by the corporations for 50 years.

The issues in this appeal are the appropriate tax treatment of the sums...

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