Franchise Tax Board of California v. Construction Laborers Vacation Trust for Southern California

463 U.S. 1 · Decided June 24, 1983 · Supreme Court of the United States

At a glance

Franchise Tax Board of California v. Construction Laborers Vacation Trust for Southern California was decided on June 24, 1983 unanimously (9–0). The Court vacated the lower court's decision and remanded the case. Justice William J. Brennan Jr. wrote the opinion of the Court. SCDB classifies its main issue as “Jurisdiction of federal district or territorial courts” in the Judicial Power area.

Read the opinion

• CourtListener (Free Law Project) — opinion text
• Library of Congress — official U.S. Reports scan

Case details

How the Justices voted

Full case caption

Franchise Tax Board of California v. Construction Laborers Vacation Trust for Southern California et al.

SCDB identifiers: case 1982-133, docket 1982-133-01.

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Source: Supreme Court Database, 2026 Release 01 (data file dated September 8, 2026). Imported into CaseTrail November 5, 2026. Coverage: decisions from the 1946 through 2025 Terms. Methodology · Report an error