LAUREL HILL CEMETERY ASS'N v. UNITED STATES

No. 75-233C(A).

427 F.Supp. 679 (1977)

LAUREL HILL CEMETERY ASSOCIATION, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, E. D. Missouri, E. D.

February 4, 1977.


Attorney(s) appearing for the Case

Biggs, Curtis, Casserly & Barnes, Ward Fickie, Clayton, Mo., for plaintiff.

Evelyn Leopold, Trial Atty., Tax Div., Dept. of Justice, Washington, D.C., for defendant.


MEMORANDUM OPINION

HARPER, District Judge.

Plaintiff, Laurel Hill Cemetery Association (hereinafter referred to as the Association), brings this action for a refund of income taxes, and penalties and interest thereon assessed against and paid by plaintiff-taxpayer in the sum of $19,866.31 for the years 1954 through 1957, 1960 and 1961. This Court's jurisdiction of the case is proper under 28 U.S.C. § 1346...

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