Estate of Vesta K. Alward - Page 8

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          exclusively for religious purposes, a bequest for the maintenance           
          of the cemetery qualifies for a deduction.  See Estate of                   
          Audenried v. Commissioner, 26 T.C. 120 (1956); Rev. Rul. 67-170,            
          1967-1 C.B. 272.  In addition, a bequest to a cemetery owned and            
          operated by a city or municipality may qualify for the estate tax           
          charitable deduction pursuant to section 2055(a)(1).  See Rev.              
          Rul. 79-159, 1979-1 C.B. 308, 309.                                          
               Petitioner argues that the cemetery is owned by the Emerson            
          Baptist Church.  Therefore, petitioner argues, the cemetery is a            
          qualified recipient under section 2055 and the estate is entitled           
          to a deduction.3  To establish that the cemetery is owned by the            
          Emerson Baptist Church, petitioner introduced a document from the           
          Wells Abstract Co. in Hannibal, Missouri.  The document provided:           
               1.   The Emerson Baptist Church has the following legal                
                         All of Lots Five (5), Six (6),                               
                         Seven (7) and Eight (8), Block                               
                         Nineteen (19), Emerson, Marion                               
                         County, Missouri.                                            
                    a)   Lots Five (5) and Six (6), Block                             
                    Nineteen (19) are shown to be vested as                           
                    follows:  Elijah D. Gullion, William F.                           
                    McPike and Edward McPike, Trustees of Baptist                     
                    Church of Emerson, and their successors, per                      
                    Warranty Deed dated February 4, 1879 and                          
                    filed of record February 7, 1879 in Book 82,                      
                    Page 16, Marion County Records.                                   

               3To eliminate any confusion, petitioner acknowledged at                
          trial and on brief that the $50,000 bequest to the cemetery was             
          paid to the association.                                                    

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