Estate of Vesta K. Alward - Page 4




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               FOURTH:  RESIDUE.                                                      
                    A.   I make the following charitable gifts from                   
               the residue of my estate after payment of taxes, costs,                
               and expenses of administration:                                        
                         1.   To EMERSON BAPTIST CHURCH located in                    
               Emerson, Missouri, to be used for historical                           
               preservation and maintenance, I give a sum equal to                    
               twenty percent (20%) of the residue of my estate, but                  
               not to exceed Two Hundred Thousand Dollars ($200,000);                 
                         2.   To the BAKERSFIELD SOCIETY FOR                          
               PREVENTION OF CRUELTY TO ANIMALS (SPCA) located in                     
               Bakersfield, California, to be used for its general                    
               charitable purposes, I give a sum equal to two and one-                
               half percent (2.5%) of the residue of my estate, but                   
               not to exceed Twenty-five Thousand Dollars ($25,000).                  
                         3.   To the EMERSON CEMETARY [sic] located in                
               Emerson, Missouri, to be used for historical                           
               preservation and maintenance, I give a sum equal to                    
               five percent (5%) of the residue of my estate, but not                 
               to exceed Fifty Thousand Dollars ($50,000);                            
                         4.   To THE BENEVOLENT AND PROTECTIVE ORDER                  
               OF ELKS NUMBER 266 (B.P.O.E. No. 266) in Bakersfield,                  
               California, I give a sum equal to two and one-half                     
               percent (2.5%) of the residue of my estate, but not to                 
               exceed Twenty-five Thousand Dollars ($25,000).                         
               On Schedule O of Form 706, United States Estate (and                   
          Generation-Skipping Transfer) Tax Return, McPike deducted the               
          gifts to the cemetery and the Elks from the gross estate as                 
          charitable bequests.                                                        
               The Emerson Baptist Church was established on July 18, 1846.           
          It has a long history in the community, and several generations             
          have worshiped there.                                                       








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