United States v. Darusmont et Ux.
449 U.S. 292 · Decided January 12, 1981 · Supreme Court of the United States
Record summary. This page is generated from the Supreme Court Database’s coded data about the case. It describes who decided what, not the Court’s reasoning. Read the opinion itself before relying on it. Not legal advice.
At a glance
United States v. Darusmont et Ux. was decided on January 12, 1981 unanimously (9–0). The Court reversed the lower court's decision and remanded the case. The decision was issued per curiam (an unsigned opinion of the Court). SCDB classifies its main issue as “Federal taxation (Internal Revenue Code)” in the Federal Taxation area.
Read the opinion
Case details
- Citations
- 449 U.S. 292 · 101 S. Ct. 549 · 66 L. Ed. 2d 513 · 1981 U.S. LEXIS 51
- Docket number
- 80-243
- Decided
- January 12, 1981
- Court era
- Burger Court
- Decision type
- Per curiam (no oral argument)
- Disposition
- Reversed and remanded
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 9–0 (unanimous)
- Opinion assigned by
- Warren E. Burger
- How the case arrived
- Appeal
- Issue (SCDB)
- Federal taxation (Internal Revenue Code)
- Issue area
- Federal Taxation
- Legal provision
- Fifth Amendment (due process)
- Type of law
- Constitutional amendment
- Decision direction (SCDB)
- Liberal what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice William J. Brennan Jr. | Majority | |
| Justice Potter Stewart | Majority | |
| Justice Byron R. White | Majority | |
| Justice Thurgood Marshall | Majority | |
| Chief Justice Warren E. Burger | Majority | |
| Justice Harry A. Blackmun | Majority | |
| Justice Lewis F. Powell Jr. | Majority | |
| Justice William H. Rehnquist | Majority | |
| Justice John Paul Stevens | Majority |
Full case caption
United States v. Darusmont et Ux.
SCDB identifiers: case 1980-019, docket 1980-019-01.
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- Commissioner of Internal Revenue v. Portland Cement Company of Utah
- United States v. Swank
- St. Martin Evangelical Lutheran Church v. South Dakota
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Cases on the same legal provision: Fifth Amendment (due process)
- O'Bannon v. Town Court Nursing Center
- United States v. Goodwin
- Bell v. Wolfish
- Colautti v. FranklinLaw held unconstitutional
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Same Term, same area (Federal Taxation)
- Hcsc-Laundry v. United States
- Commissioner of Internal Revenue v. Portland Cement Company of Utah
- United States v. Swank
- St. Martin Evangelical Lutheran Church v. South Dakota
- Rowan Cos., Inc. v. United States
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