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RESTLAND MEMORIAL PARK OF DALLAS v. UNITED STATES

No. 74-2054.

509 F.2d 187 (1975)

RESTLAND MEMORIAL PARK OF DALLAS, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

March 10, 1975.

Attorney(s) appearing for the Case

Sam G. Winstead, William D. Jordan, Dallas, Tex., for plaintiff-appellant.

Frank D. McCown, U. S. Atty., Martha Joe Stroud, Asst. U. S. Atty., Ft. Worth, Tex., Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, Acting Chief, Elmer J. Kelsey, Robert S. Watkins, U. S. Dept. of Justice, Tax Div., Washington, D. C., Eugene G. Sayre, Tax Div., Dept. of Justice, Dallas, Tex., for defendant-appellee.

Before AINSWORTH, GODBOLD and SIMPSON, Circuit Judges.

AINSWORTH, Circuit Judge:

This is a tax refund suit of Restland Memorial Park of Dallas [Taxpayer], a cemetery corporation, relative to federal income taxes paid under protest for the fiscal years ended June 30, 1965, 1966 and 1969, in the total sum of $86,095.62. At issue is whether the District Court correctly held that Taxpayer failed to qualify under Section 501(c)(13) of the Internal Revenue Code of 1954 (26 U.S.C. § 501(c)(13)) which allows an exemption...

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