MONTROSE CEMETERY CO.
v.
COMMISSIONER OF INTERNAL REVENUE
MONTROSE CEMETERY CO.
COMMISSIONER OF INTERNAL REVENUE
309 U.S. 622
Supreme Court of the United States (1940)
Positive Treatment
Cited by 1 case
Per_curiam
Per Curiam:
As it appears that the Board of Tax Appeals received and considered the evidence pertinent to the question of the valuation of the cemetery lots on March 1, 1913, we find no ground for disturbing its ruling. The judgment of the Circuit Court of Appeals is affirmed.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
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Meadow Land & Improvement Co. v. Commissioner of Internal Revenue, 124 F.2d 297 (3d Cir. 1941)…nue, 5 Cir., 1938, 95 F. 2d 714. To the contrary and of particular merit in disposing of contentions similar to those advanced here is Montrose Cemetery Co. v. Commissioner of Internal Revenue, 7 Cir., 1939, 105 F. 2d 238, affirmed per curiam, 1940, 309 U.S. 622, 60 S.Ct. 511, 84 L.Ed. 985. Other cases involving the valuation of cemetery land and adopting a method of calculation similar to that employed by the government here are Oak Woods Cemetery Ass’n v. Commissioner of Internal Revenue, 7 Cir., 1940, 11…1 / 2