Estate of Vesta K. Alward - Page 10

                                       - 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