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Robertson v. United States
Citations: 488 U.S. 899; 109 S. Ct. 245Docket: No. 87-1800
Court: Supreme Court of the United States; October 11, 1988; Federal Supreme Court; Federal Appellate Court
Justice Blackmun, joined by Justice O’Connor, dissents regarding the deductibility of a testamentary donation to a nonprofit cemetery under Internal Revenue Code sections 170 and 2055. The Solicitor General acknowledges the donation's deductibility for federal income tax but argues against its deductibility for federal estate tax purposes. Blackmun contends that this distinction warrants thorough examination by the Court. He expresses dissent and supports granting a writ of certiorari, referencing the rationale provided by Justice O’Connor in a prior dissent related to Mellon Bank, N.A. v. United States.