1. Home
  2. Browse Decisions
  3. F.2d
  4. 441 F.2d
  5. 441 F.2d 364 (1971)
 

MERCANTILE BANK & TRUST COMPANY v. UNITED STATES

Nos. 20444, 20445.

441 F.2d 364 (1971)

MERCANTILE BANK & TRUST COMPANY, as Trustee of the Troost Avenue Cemetery Company and Abbey Fund Trust, Appellant, v. UNITED STATES of America, Appellee. COMMERCE TRUST COMPANY, as Trustee of the Troost Avenue Cemetery Chapel Gardens Mausoleum Trust, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Eighth Circuit.

Rehearing Denied May 7, 1971.

Attorney(s) appearing for the Case

Charles White Hess, Linde, Thomson, VanDyke, Fairchild & Langworthy, Kansas City, Mo., for appellants.

Stephen H. Hutzelman, Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks, Crombie J. D. Garrett, Attys., Tax Division, Dept. of Justice, Washington, D. C., Bert C. Hurn, U. S. Atty., Paul Anthony White, Asst. U. S. Atty., of counsel.

Before VAN OOSTERHOUT, GIBSON and LAY, Circuit Judges.

VAN OOSTERHOUT, Circuit Judge.

In these two consolidated cases, each of the plaintiffs as trustee of a separate perpetual care fund dedicated to providing care for two respective mausoleums at the Troost Avenue Cemetery seeks recovery of 1967 income tax paid by it upon realized capital gain. No controversy with respect to tax on ordinary income is involved. The trial court rejected plaintiff taxpayers' contention that the...

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