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