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GRACELAWN MEMORIAL PARK v. UNITED STATES

Civ. A. No. 1866.

157 F.Supp. 516 (1957)

GRACELAWN MEMORIAL PARK, Inc., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court D. Delaware.

December 2, 1957.

Attorney(s) appearing for the Case

James R. Morford (of Morford & Bennethum), Wilmington, Del., for plaintiff.

Leonard G. Hagner, U. S. Atty., Wilmington, Del., for defendant.

LAYTON, District Judge.

In this proceeding, taxpayer, Gracelawn Memorial Park, Inc., sues to recover 1952, 1953 and 1954 income taxes which the Commissioner of Internal Revenue assessed and collected. The question presented is whether 15 per cent of the sales price of cemetery lots received by the taxpayer and set aside in a building trust fund constituted income. The answer requires an interpretation of Section 22 of the Internal Revenue Code of 1939 (26 U.S.C.1952...

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