MELLON BANK, N.A. v. UNITED STATES

Civ. A. No. 82-1939.

590 F.Supp. 160 (1984)

MELLON BANK, N.A., and Robert B. Reed, Jr., Executor of the Estate of A. Leon Davis, a/k/a Austin L. Davis, Deceased, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, W.D. Pennsylvania.

June 26, 1984.


Attorney(s) appearing for the Case

John Meck, Pittsburgh, Pa., for plaintiffs.

Will E. McLeod, Tax Div., U.S. Dept. of Justice, Washington, D.C., Thomas A. Daley, Asst. U.S. Atty., Pittsburgh, Pa., for defendant.


MEMORANDUM

McCUNE, District Judge.

The issue before us on cross motions for summary judgment is whether or not the Verona Cemetery, a non-profit corporation, is a "corporation organized and operated exclusively for ... charitable ... purposes," under § 2055(a)(2) of the Internal Revenue Code of 1954, as amended.

The plaintiffs have exhausted their administrative remedies. We have jurisdiction pursuant to 28 U.S.C. § 1346.

Facts...

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