I've seen it in coding standards for C++ that were a hang-over from C, as if you don't have RAII or other automatic memory management then you have to clean up for each return, which either means cut-and-paste of the clean-up or a goto (logically the same as 'finally' in managed languages), both of which are considered bad form. If your practices are to use smart pointers and collections in C++ or another automatic memory system, then there isn't a strong reason for it, and it become all about readability, and more of a judgement call.
