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TRUSTEES OF GRACELAND CEM. IMP. F. v. UNITED STATES

Nos. 446-69 — 449-69.

515 F.2d 763 (1975)

TRUSTEES OF the GRACELAND CEMETERY IMPROVEMENT FUND v. The UNITED STATES. TRUSTEES OF the GRACELAND CEMETERY IMPROVEMENT FUND, qua Trustees of the Graceland Cemetery Improvement Fund — General Fund v. The UNITED STATES. TRUSTEES OF the GRACELAND CEMETERY IMPROVEMENT FUND, qua Trustees of the Graceland Cemetery Improvement Fund — Lot Owners' Fund v. The UNITED STATES. TRUSTEES OF the GRACELAND CEMETERY IMPROVEMENT FUND, qua Trustees of the Graceland Cemetery Improvement Fund — Marshall Field Fund v. The UNITED STATES.

United States Court of Claims.

As Amended on Denial of Rehearing and Rehearing May 30, 1975.

Attorney(s) appearing for the Case

Sharon L. King, Chicago, Ill., attorney of record for plaintiff. Walter J. Hartmann, Robert W. Kleinman and Isham, Lincoln & Beale, Chicago, Ill., of counsel.

Patricia B. Tucker, Washington, D. C., with whom was Asst. Atty. Gen. Scott P. Crampton, for defendant. Theodore D. Peyser and Donald H. Olson, Washington, D. C., of counsel.

Before SKELTON, NICHOLS and BENNETT, Judges.

As Amended on Denial of Rehearing and Rehearing En Banc May 30, 1975.

OPINION

SKELTON, Judge.

This case is the consolidation of four closely related causes of action all seeking a refund of federal income taxes for the tax years ending April 30, 1962, 1963, 1964, and 1965. It comes before us under stipulation of facts for determination of the plaintiffs' right to recover taxes allegedly overpaid, reserving the question of quantum for further proceedings...

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