HINES, ADMINISTRATRIX, ET AL.

v.

LOUISVILLE & NASHVILLE RAILROAD CO.

Citator

Cited By

• Sherwood Mem'l Gardens, Inc. v. Commissioner OF Internal Revenue, 350 F.2d 225 (7th Cir. 1965)
  …cemetery.” Mount Vernon Gardens, Inc. v. Commissioner, 298 F. 2d 712 (6th Cir. 1962); Gracelawn Memorial Park, Inc. v. United States, 260 F. 2d 328 (3rd Cir. 1948); National Memorial Park v. Commissioner, 145 F. 2d 1008 (4th Cir. 1944), cert. denied 324 U.S. 858, 65 S.Ct. 861, 89 L.Ed. 1416 (1945); American Cemetery Co. v. United States, 28 F. 2d 918 (D.Kan.1928). The Tax Court noted two exceptions to this rule, viz., where the fund is a “definitely established” trust and where the fund is required under a…
• Commissioner OF Internal Revenue v. Robert J. and Emma R. Stuart, 300 F.2d 872 (3d Cir. 1962)
  …State to deteimine what disposition was made of the Property in 1954 and 1955.4 See Lucas v. North Texas Co., 281 U.S. 11, S.Ct. 184, 74 L.Ed. 668 (1930); National Memorial Park, Inc. v. Commissioner, 145 F. 2d 1008, 1014 (4 Cir. 1944), cert. denied 324 U.S. 858, 65 S.Ct. 861, 89 L.Ed. 1416. We agree with the Tax Court. that an enforceable agreement came into existence upon the signing of the doeument on April 21, 1954. However, it did not bind the Buyer to perform his promises. Except for the forfeiture o…
• Crystal Lake Cemetery Ass'n v. United States, 413 F.2d 617 (8th Cir. 1969)
  …the “fund * * * proves to be nothing more than a conduit, channelling the money from the purchaser to the beneficial use of the petitioner.” National Memorial Park v. Commissioner of Internal Revenue, 145 F. 2d 1008, 1013 (4 Cir. 1944), cert. denied 324 U.S. 858, 65 S.Ct. 861, 89 L.Ed. 1416. Here the $50,000 withdrawal from the fund was a diversion of the fund pro tanto from the lotholders to the taxpayer to be used by the taxpayer in its profit-making activities. The taxpayer contends in its brief that th…