Legal Opinion · Dissent
Mellon Bank, N. A. v. United States
Supreme Court of the United States
Decided February 24, 1986No. 85-459Published
1Dissent
Justice O’Connor, with whom Justice Blackmun and Justice Powell join,
dissenting.
The Internal Revenue Code allows a deduction from the taxable estate of bequests “to or for the use of any corporation organized and operated exclusively for . . . charitable . . . purposes.” 26 U. S. C. § 2055(a)(2). This petition presents the question whether a bequest to a nonprofit cemetery association qualifies for a deduction pursuant to this section.
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 Cemetery in Oakmont,…
2Cases cited4 opinions
- Ruth K. Child v. United StatesCourt of Appeals for the Second Circuit · 1976
- John D. Rockefeller Family Cemetery Corp. v. CommissionerUnited States Tax Court · 1974
- Mellon Bank, NA v. United StatesDistrict Court, W.D. Pennsylvania · 1984
- 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 StatesCourt of Appeals for the Third Circuit · 1985