Funeral Home Violations: Cemetery Owner Accused of Embezzling Funds

Laura Blatt

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The owner of Forest Hill cemeteries in Memphis, Clayton Smart, allegedly embezzled millions from families who purchased pre-paid funeral policies, according to charges filed by the state. Mr. Smart is also accused of making off with $70 million in funeral home trust funds in Michigan.

Mr. Smart appeared before Tennessee Chancery Court Judge Arnold Goldin this week. He was held in contempt of court when he refused to disclose his assets.

Meanwhile, many families who have relatives buried in the Forest Hill cemeteries are waiting to have markers placed on the graves of their loved ones (Memphis Commercial Appeal, July 11, 2007). The current cemetery general manager says that Smart had often failed to order the markers, and that the back-up goes as far back as 2005. The state is now working to rectify the problem as well as to locate monies to pay those who purchased pre-paid funeral policies that were not honored.