Legal Opinion
Mellon Bank, N.A. And Robert B. Reed, Jr., Executors of the Estate of A. Leon Davis A/K/A Austin L. Davis, Deceased v. United States
Court of Appeals for the Third Circuit
Decided June 18, 1985No. 84-3541PublishedCited by 3 opinions
1Opinion of the Court
OPINION OF THE COURT
SLOVITER, Circuit Judge.
We must determine whether a bequest to a nonprofit cemetery was deductible for estate tax purposes as a bequest to an organization operating exclusively for “charitable” purposes under section 2055(a)(2) of the Internal Revenue Code.
The pertinent facts are not disputed. A. Leon Davis died testate on December 6, 1976. His will provided that the residue of his estate was to be distributed to the Verona Cemetery, Oakmont, Pennsylvania, of which $30,000 was to be applied to the erection of a new utility building, with the balance to go to the cemetery’s…
2Cases cited14 opinions
- Lemon v. KurtzmanSupreme Court of the United States · 1971
- Walz v. Tax Comm'n of City of New YorkSupreme Court of the United States · 1970
- Regan v. Taxation With Representation of WashingtonSupreme Court of the United States · 1983
- Committee for Public Education & Religious Liberty v. NyquistSupreme Court of the United States · 1973
- Bob Jones University v. United StatesSupreme Court of the United States · 1983
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3Cited by3 opinions
- Mellon Bank, N. A. v. United StatesSupreme Court of the United States · 1986
- Mellon Bank, N. A. v. United StatesSupreme Court of the United States · 1986
- Mellon Bank, N.A. And Robert B. Reed, Jr., Executors of the Estate of A. Leon Davis A/K/A Austin L. Davis, Deceased v. United StatesCourt of Appeals for the Third Circuit · 1985