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Montrose Cemetery Co. v. Commissioner

309 U.S. 622 Court SCOTUS Decision date 1940-02-05 Docket No. 370 English

Delivered by Per Curiam:

Contents

Majority

p. 622
No. 370.
Montrose Cemetery Co. v. Commissioner of Internal Revenue.
Argued February 2, 1940.
Decided February 5, 1940.
Mr. Eldén McFarland, with whom Mr.'E. J. Quinn was on the brief, for petitioner.
Mr. Richard H. Demuth, with whom Solicitor General Jackson, Assistant Attorney General Clark, and Mr. Sewall.Key were on the brief, for respondent.

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.