EMMA NELL PALMER, 61, of Memphis, retired employee of Jefferson-Pilot Life Insurance Co., died of cancer Sunday at her home. Services will be at 10 a.m. Wednesday at Memphis Funeral Home Germantown Parkway Chapel with burial in Memory Hill Gardens. She was a member of McLean Baptist Church, Highland Heights Baptist Church, Bellevue Baptist Church and president at Graceland Farms Saddle Club. Miss Palmer leaves two sisters, Peggy Voskvil of Dallas and Georgia Kilpatrick of Germantown, and a brother, Jerold Palmer of Jackson, TN.