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MELLON BANK, N.A. v. UNITED STATES

No. 84-3541.

762 F.2d 283 (1985)

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 of America, Appellant.

United States Court of Appeals, Third Circuit.

Decided May 21, 1985.

Rehearing Denied June 18, 1985.

Attorney(s) appearing for the Case

J. Alan Johnson, U.S. Atty., Pittsburgh, Pa., Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Robert A. Bernstein, Douglas G. Coulter (argued), Attys., Tax Div., Dept. of Justice, Washington, D.C., for appellant.

William McC. Houston, John F. Meck (argued), Houston, Houston & Donnelly, Pittsburgh, Pa., for appellees.

Before ALDISERT, Chief Judge, and SLOVITER and STAPLETON, Circuit Judges.

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...

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