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references are to the Tax Court Rules of Practice and Procedure,
unless otherwise indicated.
After a concession,1 the sole issue for decision is whether
petitioner may deduct for estate tax purposes a bequest of
$50,000 made in decedent's will to the Emerson Cemetery (the
cemetery) located in Emerson, Missouri. We hold it may not.
Some of the facts have been stipulated and are so found.
The stipulated facts and the accompanying exhibits are
incorporated herein by this reference.2
FINDINGS OF FACT
Petitioner is the Estate of Vesta K. Alward. Decedent died
a resident of Fresno County, California, on April 6, 1994.
William R. McPike (McPike or the executor) is the executor of
decedent's estate. On the date the petition in this case was
filed, McPike was a resident of Auberry, California.
On August 9, 1990, decedent executed her last will and
testament (the will) at Bakersfield, California. The will was
modified twice by codicils executed on May 1 and July 3, 1992.
The will originally provided:
1Petitioner conceded that a $25,000 bequest made to the
Benevolent and Protective Order of Elks No. 266 (the Elks) in
Bakersfield, California, was not deductible for estate tax
purposes.
2We have considered each of the parties' arguments and, to
the extent that they are not discussed herein, find them to be
unconvincing.
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