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EVERGREEN CEMETERY ASS'N OF SEATTLE v. UNITED STATES

No. 24805.

444 F.2d 1232 (1971)

EVERGREEN CEMETERY ASSOCIATION OF SEATTLE, a corporation, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Ninth Circuit.

Rehearing Denied August 13, 1971.

Attorney(s) appearing for the Case

Joseph D. Holmes, Jr. (argued), of Karr, Tuttle, Campbell, Koch & Campbell, Seattle, Wash., for appellant.

William Friedlander (argued), W. Forbes Ramsey, Attys., Tax Div., Johnnie M. Walters, Asst. Atty. Gen., Washington, D. C., Eugene G. Cushing, U. S. Atty., Albert E. Stephan, Asst. U. S. Atty., Seattle, Wash., for appellee.

Before CHAMBERS and HAMLEY, Circuit Judges, and GOODWIN, District Judge.

ALFRED T. GOODWIN, District Judge:

A cemetery "perpetual care" corporation appeals from a district court judgment denying a refund of capital-gain taxes paid in 1963 and 1964. We affirm.

Two corporate entities are material:

(1) The Evergreen Cemetery Company operates for profit three cemeteries in the Seattle area. It sells cemetery lots, burial crypts, and monuments. It also derives income from opening and closing graves and from the sale of flowers...

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