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ROSE HILLS MEMORIAL PARK ASSOCIATION v. UNITED STATES

No. 376-66.

463 F.2d 425 (1972)

ROSE HILLS MEMORIAL PARK ASSOCIATION v. The UNITED STATES.

United States Court of Claims.

July 14, 1972.

Attorney(s) appearing for the Case

John H. Hall, Los Angeles, Cal., Atty. of Record, for plaintiff; Dana Latham, Austin H. Peck, Jr., William A. Long, and Latham & Watkins, Los Angeles, Cal., of counsel.

Philip R. Miller, Washington, D. C., with whom was Asst. Atty. Gen. Scott P. Crampton, for defendant; Ira Mark Bloom, Washington, D. C., of counsel.

Before COWEN, Chief Judge, and DAVIS, SKELTON, NICHOLS, KASHIWA and KUNZIG, Judges.

OPINION

KASHIWA, Judge.*

The issue in this tax refund suit is whether plaintiff qualifies for exemption from the federal income tax under Section 501(c) (13) of the Internal Revenue Code of 1954.1 For the reasons hereinafter to be discussed, we hold for the defendant and against the plaintiff.

Plaintiff was incorporated under the laws of the State of California in October, 1950, to operate...

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