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JOHN D. ROCKEFELLER FAMILY CEMETERY CORPORATION v. COMMISSIONER

Docket No. 1126-72.

63 T.C. 355 (1974)

THE JOHN D. ROCKEFELLER FAMILY CEMETERY CORPORATION, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed December 17, 1974.

Attorney(s) appearing for the Case

James A. Glasscock, Jr., and Victor F. Keen, for the petitioner.

H. Stephen Kesselman, for the respondent.

FORRESTER, Judge:

Respondent has determined deficiencies in income tax for 1967 and 1968 in the respective amounts of $1,630.06 and $1,367.04. The primary issue for our decision is whether petitioner qualifies as an organization described in section 501(c)(13)1 exempt from income taxation under section 501(a). If not, then we must decide whether petitioner may deduct its maintenance and repair expenses under section 162(a).

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