Court of Appeals for the Fifth Circuit March 10, 1975, 74--2054 (Restland Memorial Park of Dallas v. United States)

AINSWORTH, Circuit Judge:

This is a tax refund suit of Restland Memorial Park of Dallas [Taxpayer], a cemetery corporation, relative to federal income taxes paid under protest for the fiscal years ended June 30, 1965, 1966 and 1969, in the total sum of $86,095.62.