Legal Opinion
United States v. Darusmont
Supreme Court of the United States
Decided January 12, 1981No. 80-243PublishedCited by 173 opinions
1Per curiam
Appellees instituted this federal income tax refund suit, claiming that the 1976 amendments of the minimum tax provisions contained in § § 56 and 57 of the Internal Revenue Code of 1954, 26 U. S. C. §§ 56 and 57, could not be applied to a transaction that had taken place in 1976, prior to the enactment of the amendments, without violating the Due Process Clause of the Fifth Amendment.
Appellees prevailed in the District Court. The United States has taken an appeal to this Court pursuant to 28 U. S. C. § 1252, which authorizes a direct appeal from the final judgment of a court of the United…
2Cases cited18 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Welch v. HenrySupreme Court of the United States · 1938
- Blodgett v. HoldenSupreme Court of the United States · 1927
- Milliken v. United StatesSupreme Court of the United States · 1931
13 more not listed; retrieve them via the Exa API.
3Cited by173 opinions
- Bolger v. Youngs Drug Products Corp.Supreme Court of the United States · 1983
- Pension Benefit Guaranty Corporation v. RA Gray & Co.Supreme Court of the United States · 1984
- Eastern Enterprises v. ApfelSupreme Court of the United States · 1998
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
- California v. Grace Brethren ChurchSupreme Court of the United States · 1982
168 more not listed; retrieve them via the Exa API.