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WEST LAUREL HILL CEMETERY CO. v. McLAUGHLIN

Nos. 19854, 19856.

44 F.Supp. 63 (1942)

WEST LAUREL HILL CEMETERY CO. v. McLAUGHLIN, Former Collector of Internal Revenue. SAME v. LADNER, Former Collector of Internal Revenue.

District Court, E. D. Pennsylvania.

March 27, 1942.

Attorney(s) appearing for the Case

Paul Reilly, of Philadelphia, Pa., for plaintiff.

Gerald A. Gleeson, U.S. Atty., and Thomas J. Curtin, Asst. U.S. Atty., both of Philadelphia, Pa., Samuel O. Clark, Jr., Asst. Atty. Gen., and Andrew D. Sharp and Fred J. Neuland, Sp. Assts. to Atty. Gen., for defendants.

MOORE, District Judge.

Motion for summary judgment is filed by both the plaintiff and the defendants. The primary question is whether or not the plaintiff is exempt from taxation as a cemetery company under the provisions of Sec. 103(5) of the Revenue Act of 1928, c. 852, 45 Stat. 791, 26 U.S.C.A. Int.Rev. Code, § 101(5). There is a further question raised by the pleadings whether, if plaintiff is determined not to be exempt from taxation, it is still entitled...

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