One of your clients, Rocco, filed a fraudulent return two years ago. Roccos conscience is now bothering him (as well as his fear of prison) and he know wants to file a correct amended return and pay the tax owed. Rocco knows that there is no statute of limitation on filing a fraudulent return. However, Rocco is hoping that filing a correct amended return will start the normal three-year statute of limitation period. You locate 464 US 386, the most relevant case. While reading the case, you notice one of the Justices wrote a dissenting opinion. Which Justice?

a. Justice Blackmun.

b. Justice Marshall.

c. Justice Berger.

d. Justice Stevens.

e. The decision was unanimous with no Justices dissenting.