LAUREL HILL CEMETERY ASS'N. v. UNITED STATES

No. 77-1272.

566 F.2d 630 (1977)

LAUREL HILL CEMETERY ASSOCIATION, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided December 15, 1977.


Attorney(s) appearing for the Case

Ward Fickie, Clayton, Mo., on brief for appellant.

Jonathan S. Cohen, Atty., Tax Div., Dept. of Justice, Washington, D. C., for appellee; Barry A. Short (former U. S. Atty.), St. Louis, Mo., M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews and Carolyn R. Just, Attys., Tax Div., Dept. of Justice, Washington, D. C., on brief.

Before HEANEY, WEBSTER and HENLEY, Circuit Judges.


PER CURIAM.

Appellant Laurel Hill Cemetery Association appeals from the judgment of the District Court dismissing its tax refund suit seeking a refund for income taxes, penalties, and interest paid with respect to tax years 1954 through 1957, 1960, and 1961. The Association was organized on July 23, 1923 as an adjunct to a cemetery company that operated a cemetery in St. Louis County, Missouri. The purpose of the Association was to create a perpetual care fund to...

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