Crouthamel Estate

TAXIS, P. J.,

Exceptions have been filed to the court’s July 31, 1974, opinion sur appeal from assessment of tax, wherein the bequest in item THIRD of testator’s will, which reads

“I give the sum of Two Thousand Dollars ($2,000.00) to the Trustees of the Church of the Brethren, Hatfield, Pennsylvania, for the perpetual care, maintenance and upkeep of the graves of my father and mother, Jacob Crouthamel and Maria Crouthamel.”

*265was ruled to be deductible under section 616 of the Inheritance and Estate Tax Act of June 15, 1961, P.L. 373, 72 PS §2485-616.

Upon further consideration, the court…