- 10 -
meetings in July.4 From 1961 through 1965, the meetings were
held in alternate years at the Emerson Baptist Church and the
Emerson Christian Church. The meetings between 1961 and 1965
featured guest speakers from various other churches and members
from the community at large, including a former teacher. From
1966 through 1976, the annual meetings were held at the community
center. In addition, the minutes from the 1972 annual meeting
stated that "It was reported there had been over 100 letters sent
to people interested in the cemetery." The minutes from the 1974
annual meeting also state that the county was asked to gravel the
road on the east side of the cemetery.5 These facts imply that
although the cemetery may be religiously influenced, it is not
solely a church burial ground for the Emerson Baptist Church.
We have concluded that the Emerson Baptist Church does not
own the cemetery. We now consider whether the association is
devoted to an exclusively charitable purpose. Petitioner has
failed to meet its burden of proving that the association is
devoted to an exclusively charitable purpose. See Rule 142(a);
Welch v. Helvering, supra at 115. Accordingly, the bequest to
the association does not qualify for the estate tax charitable
deduction under section 2055. See Mellon Bank, N.A. v. United
4The date for the 1975 annual meeting was changed to Aug. 2.
5Petitioner does not argue, and the record does not
indicate, that the cemetery is owned by the county.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011