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DU PONT DE NEMOURS CEMETERY COMPANY v. COMMISSIONER

Docket No. 7081-73.

33 T.C.M. 1438 (1974)

T.C. Memo. 1974-314

Du Pont de Nemours Cemetery Company v. Commissioner.

United States Tax Court.

Filed December 18, 1974.

Attorney(s) appearing for the Case

Johannes R. Krahmer, 1105 N. Market St., Wilmington, Del., for the petitioner. Brian J. Seery and Edward I. Foster, for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent has determined a deficiency in income tax in the amount of $3,100.90 for the taxable year ended November 30, 1965. The primary issue to be decided is whether petitioner is an organization described by section 501(c)(13)1 and therefore exempt from income tax under section 501(a); if we hold that petitioner is...

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