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CHILD v. UNITED STATES

Nos. 1024, 1025, Dockets 76-6030, 76-6036.

540 F.2d 579 (1976)

Ruth K. CHILD et al., Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Second Circuit.

Decided August 19, 1976.

Attorney(s) appearing for the Case

Henry H. Willmott, Watertown, N.Y., for appellant Nat. Bank of Northern N.Y.

Lawrence Conboy, Conboy, McKay, Bachman & Kendall, Watertown, N.Y., for appellant Watertown Cemetery Ass'n.

Jonathan S. Cohen, Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C. (James M. Sullivan, Jr., U.S. Atty., N. D. N. Y., Syracuse, N.Y., Scott P. Crampton, Asst. U.S. Atty., Gilbert E. Andrews and William A. Whitledge, Attys., Tax Div., U.S. Dept. of Justice, Washington, D.C., of counsel), for appellee.

Before LUMBARD, ANDERSON and OAKES, Circuit Judges.

OAKES, Circuit Judge:

This appeal presents the question whether a general bequest to a non-profit cemetery association is deductible for estate tax purposes as a bequest to an entity organized exclusively for charitable or religious purposes. The National Bank of Northern New York, as executor of the estate of Elizabeth M. Haas,1 and the Watertown Cemetery Association, a principal beneficiary of that estate, appeal from a judgment of the...

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