Case Name: Montrose Cemetery Co. v. Commissioner of Internal Revenue
Court: Supreme Court of the United States
Jurisdiction: United States
Decision Date: 1940-02-05
Citations: 309 U.S. 622
Docket Number: No. 370
Parties: Montrose Cemetery Co. v. Commissioner of Internal Revenue.
Judges: 
Reporter: United States Reports
Volume: 309
Pages: 622–622

Head Matter:
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.

Opinion:
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.