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funeral expenditures. Because the record here offers nothing but
the total line-item figure of $3,638.92, we lack any basis
whatsoever for determining reasonableness. We do not know
whether that amount comprises charges for the venue, decorating,
catering, entertainment, or a combination of supplies and
services. We do not know who received the claimed payment or
payments.
Second, the record is likewise insufficient to establish the
requisite necessity in connection with decedent’s funeral. From
the testimony at trial, it is to be inferred that the focus of
the luncheon was on recognizing and thanking third parties for
their support both during decedent’s life and after her passing.
That represents a shift from the traditional focus of a funeral
in eulogizing and laying to rest the deceased. The evidence,
consisting only of broad and generalized statements about the
intent of the luncheon, deprives the Court of any ability to
compare what may in fact have transpired there with activities
typically associated with funeral services.
In addition, the testimony suggests that the reception was
held at a different location than the funeral service itself, as
according to Ms. Weiss-Davenport, the guests in attendance were
so numerous that “the church hall, the reception hall, was unable
to handle the volume of people that showed up for the funeral”.
Similarly, the extent of the overlap in attendance is unclear.
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