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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
description:
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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Last modified: May 25, 2011