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ARLINGTON MEMORIAL PARK ASSOCIATION v. UNITED STATES

Civ. No. ED 69-C-15.

327 F.Supp. 344 (1971)

The ARLINGTON MEMORIAL PARK ASSOCIATION and the First National Bank in El Dorado, Trustee of the Arlington Memorial Park Perpetual Care Fund, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, W. D. Arkansas, El Dorado Division.

April 29, 1971.

Attorney(s) appearing for the Case

William H. Bowen and Byron M. Eiseman, Jr., Smith, Williams, Friday & Bowen, Little Rock, Ark., for plaintiffs.

Eugene G. Sayre, Dept. of Justice, Dallas, Tex., Bethel B. Larey, U. S. Atty., Fort Smith, Ark., for defendant.

MEMORANDUM OPINION

OREN HARRIS, Chief Judge.

This is an action by the plaintiffs for the recovery of federal income taxes and assessed interest in the total amount of $4,781 for the fiscal years ending September 30, 1959, through September 30, 1967. Plaintiffs contend the perpetual care trust fund administered in connection with the operation of the Arlington Realty Company, a business operated for profit, should be exempt from federal taxation as a "cemetery...

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