WASHINGTON TRUST BANK, AS TRUSTEE OF THE ENDOWMENT CARE FUND OF GREENWOOD MEMORIAL TERRACE COMPANY, APPELLEE,
v.
UNITED STATES OF AMERICA, APPELLANT
WASHINGTON TRUST BANK, AS TRUSTEE OF THE ENDOWMENT CARE FUND OF GREENWOOD MEMORIAL TERRACE COMPANY, APPELLEE,
UNITED STATES OF AMERICA, APPELLANT
444 F.2d 1235
United States Court of Appeals for the Ninth Circuit (1971)
Positive Treatment
Cited by 2 cases
Opinion of the Court
PER CURIAM:
The district court, 301 F.Supp. 713, entered judgment granting a refund of capital-gain taxes paid by plaintiff, a trustee of an endowment fund established under Washington law to provide perpetual care for a profit-making cemetery.
The judgment is reversed, for the reasons stated in Evergreen Cemetery Association of Seattle v. United States of America, 444 F. 2d 1232 (9th Cir. 1971).
The difference between a trustee (this case) and a nonprofit corporation (Evergreen Cemetery case) has no bearing upon tax exemption under Internal Revenue Code of 1954, § 501(c) (13).
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
-
Trs. of the Graceland Cemetery Improvement Fund v. The United States, 515 F.2d 763 (Ct. Cl. 1975)
Authorities Cited
- Evergreen Cemetery Ass'n OF Seattle v. United States, 444 F.2d 1232 (9th Cir. 1971)