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ACACIA PARK CEMETERY ASS'N v. COMMISSIONER OF INT. REV.

No. 4996.

67 F.2d 700 (1933)

ACACIA PARK CEMETERY ASS'N, Inc., v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Seventh Circuit.

Rehearing Denied January 11, 1934.

Attorney(s) appearing for the Case

Pat Malloy, Asst. Atty. Gen., and Sewall Key and Francis H. Horan, Sp. Assts. to Atty. Gen. (E. Barrett Prettyman, General Counsel, Bureau of Internal Revenue, of Washington, D. C., of counsel), for respondent.

Leonard L. Cowan, of Chicago, Ill., for petitioner.

Before ALSCHULER, SPARKS, and FITZHENRY, Circuit Judges.

SPARKS, Circuit Judge.

There was substantial evidence to support the following facts found by the Board. Petitioner, an Illinois corporation, in 1922, constructed a cemetery, the first section of which, 25½ acres, was divided into 5,896 four-grave lots. These lots were sold by the petitioner under contracts which provided that "the purchase price hereof shall include perpetual care." Salesmen were instructed to represent to purchasers that a fund of $100,000...

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