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UNITED STATES v. CARLTON

No. 92-1941.

512 U.S. 26 (1994)

UNITED STATES v. CARLTON

United States Supreme Court.

Decided June 13, 1994.

Attorney(s) appearing for the Case

Kent L. Jones argued the cause for the United States. With him on the brief were Solicitor General Days, Acting Assistant Attorney General Paup, Deputy Solicitor General Wallace, Gilbert S. Rothenberg, and Teresa E. McLaughlin.

Russell G. Allen argued the cause and filed a brief for respondent. With him on the brief was Phillip R. Kaplan.*

Blackmun, J., delivered the opinion of the Court, in which Rehnquist, C. J., and Stevens, Kennedy, Souter, and Ginsburg, JJ., joined. O'Connor, J., filed an opinion concurring in the judgment, p. 35. Scalia, J., filed an opinion concurring in the judgment, in which Thomas, J., joined, p. 39.

Justice Blackmun, delivered the opinion of the Court.

In 1987, Congress amended a provision of the federal estate tax statute by limiting the availability of a recently added deduction for the proceeds of sales of stock to employee stock-ownership plans (ESOP's). Congress provided that the amendment would apply retroactively, as if incorporated in the original deduction provision, which had been adopted in October 1986. The question presented by this case is whether...

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