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MELLON BANK, N.A. v. U.S.

No. 85-459.

475 U.S. 1032 (1986)

MELLON BANK, N.A., ET AL. v. UNITED STATES.

Supreme Court of United States.

February 24, 1986.

Certiorari denied.

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...

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