Legal Opinion
Mellon Bank, N. A. v. United States
Supreme Court of the United States
Decided February 24, 1986No. 85-459Published
1Opinion of the Court
475 U.S. 1032
106 S.Ct. 1242
89 L.Ed.2d 350
MELLON BANK, N.A., et al.
v.
UNITED STATES.
No. 85-459
Supreme Court of the United States
February 24, 1986
On petition for writ of certiorari to the United States Court of Appeals for the Third Circuit.
The petition for writ of certiorari is denied.
2DissentJustice O'Connor, joined by Justice Blackmun and Justice Powell
1
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…
3Cases 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