WILLIAM E. MILLER, District Judge.
In these actions the plaintiff, Memphis Memorial Park, sues to recover deficiencies in income and excess profits taxes, plus statutory interest and penalties, assessed against it for the years 1943 to 1946, inclusive.
The principal issue for decision is whether plaintiff was entitled to exclude or deduct from its gross income, during each of the years involved, amounts set aside and turned over to a trustee during each of...
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