Case Name: RIVERSIDE CEMETERY COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1941-08-23
Citations: 122 F.2d 415
Docket Number: Nos. 7670, 7671
Parties: RIVERSIDE CEMETERY COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 122
Pages: 415–415

Head Matter:
RIVERSIDE CEMETERY COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Nos. 7670, 7671.
Circuit Court of Appeals, Third Circuit.
Aug. 23, 1941.
Harry J. Alker, Jr., of Philadelphia, Pa. (E. Hall, 2nd, and G. Carroll Hoover, both of .Philadelphia, Pa., on the brief), for petitioner.
Michael H. Cardozo, IV., Sp. Asst, to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Special Asst, to Atty. Gen., on the brief), for respondent.
Before BIGGS, MARIS, and CLARK, Circuit Judges.

Opinion:
PER CURIAM.
The decisions of the Board of Tax Appeals, 42 B.T.A. 1477, are affirmed.