512 U.S. 26 512 U.S. 26114 S.Ct. 2018129 L.Ed.2d 22 UNITED STATES, Petitionerv.Jerry W. CARLTON. No. 92-1941. Supreme Court of the United States Argued Feb. 28, 1994. Decided June 13, 1994. Syllabus * As adopted in October 1986, 26 U.S.C. § 2057 granted an estate tax deduction for half the proceeds of “any sale of […]
