1. Home
  2. Browse Decisions
  3. T.C.
  4. 87 T.C.
  5. 87 T.C. 1314 (1986)
 

LINWOOD CEMETERY ASSOCIATION v. COMMR.

Docket No. 3093-86X.

87 T.C. 1314 (1986)

LINWOOD CEMETERY ASSOCIATION, AN IOWA NON-PROFIT CORPORATION, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 17, 1986.

Attorney(s) appearing for the Case

Brian J. Kane, for the petitioner.

Judith M. Picken, for the respondent.

OPINION

RAUM, Judge:

The Commissioner determined that petitioner does not qualify for exemption from income taxation as an organization described in section 501(c)(3), I.R.C. 1954. Petitioner has invoked the jurisdiction of this Court to obtain a declaratory judgment as to its exempt status under section 501(c)(3).1 The question presented is whether petitioner is operated exclusively for charitable purposes within the...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases