RESTLAND MEMORIAL PARK OF DALLAS v. UNITED STATES

No. CA 3-4572-C.

371 F.Supp. 164 (1974)

RESTLAND MEMORIAL PARK OF DALLAS v. UNITED STATES of America.

United States District Court, N. D. Texas, Dallas Division.

February 19, 1974.


Attorney(s) appearing for the Case

Sam G. Winstead and William D. Jordan, Jackson, Walker, Winstead, Cantwell & Miller, Dallas, Tex., for plaintiff.

Frank D. McCown, U. S. Atty., Martha Joe Stroud, Asst. U. S. Atty., Eugene G. Sayre, Atty., Tax Div., Dept. of Justice, Dallas, Tex., for defendant.


OPINION

WILLIAM M. TAYLOR, Chief Judge.

This is a suit to recover taxes paid under protest, predicated on the refusal of an allowance of an exemption under § 501(c)(13) of the Internal Revenue Code of 1954.

Mr. George Young acquired a part ownership in the for-profit predecessor cemetery of Plaintiff cemetery in 1935. In 1941, he became in essence the sole owner of the predecessor corporation. In 1954, he organized Plaintiff as a non-profit...

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