1. Home
  2. Browse Decisions
  3. F.2d
  4. 407 F.2d
  5. 407 F.2d 210 (1969)
 

ANGELUS FUNERAL HOME v. C. I. R.

No. 22118-A.

407 F.2d 210 (1969)

ANGELUS FUNERAL HOME, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Ninth Circuit.

Rehearing Denied February 27, 1969.

Attorney(s) appearing for the Case

Leo Branton, Jr. (argued), William B. Murrish, Los Angeles, Cal., for appellant.

Gilbert E. Andrews, Jr., (argued), Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Harry Baum, Bennet N. Hollander, Attorneys, Dept. of Justice, Washington, D. C., for appellee.

Before DUNIWAY and ELY, Circuit Judges, and TAYLOR, District Judge.

DUNIWAY, Circuit Judge:

Taxpayer-Petitioner Angelus Funeral Home seeks review of a decision of the Tax Court, 47 T.C. 391 (1967), upholding the Commissioner's determination of certain income tax deficiencies against it for the year 1961. The sole question raised is whether Angelus must treat as income in the year of receipt payments made to it pursuant to a "pre-need funeral plan arrangement." The Tax Court held that it must. We affirm...

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