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UNITED STATES v. DARUSMONT ET UX. (1981)

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Seal of the Supreme Court of the United States
UNITED STATES v. DARUSMONT ET UX.
Term: 1980
Important Dates
Decided: January 12, 1981
Outcome
Reversed and remanded
Vote
9-0
Majority
Harry BlackmunWilliam BrennanWarren BurgerThurgood MarshallLewis PowellWilliam RehnquistJohn Paul StevensPotter StewartByron White

UNITED STATES v. DARUSMONT ET UX. is a case that was decided by the Supreme Court of the United States on January 12, 1981.

In a 9-0 ruling, the U.S. Supreme Court reversed the ruling of the lower court and remanded the case for further proceedings consistent with the Court's opinion. The case originated from the California Eastern U.S. District Court.

For a full list of cases decided in the 1980s, click here. For a full list of cases decided by the Burger Court, click here.

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About the case

  • Subject matter: Federal Taxation - federal taxation, typically under provisions of the Internal Revenue Code
  • Petitioner: United States
  • Petitioner state: Unknown
  • Respondent type: Taxpayer or executor of taxpayer's estate, federal only
  • Respondent state: Unknown
  • Citation: 449 U.S. 292
  • How the court took jurisdiction: Appeal
  • What type of decision was made: Per curiam (no oral argument)
  • Who was the chief justice: Warren Burger
  • Who wrote the majority opinion: Unknown

These data points were accessed from The Supreme Court Database, which also attempts to categorize the ideological direction of the court's ruling in each case. This case's ruling was categorized as liberal.

See also

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Footnotes