Commissioner of Internal Revenue v. Portland Cement Company of Utah (450 U.S. 156)
U.S. Supreme Court · decided March 3, 1981 · Supreme Court Database (Spaeth)
- Citation
- 450 U.S. 156 · 101 S. Ct. 1037
- Decided
- March 3, 1981
- Term
- October Term 1980
- Vote
- 9–0
- Majority author
- Justice Powell
- Issue area
- Federal Taxation
- Disposition
- Reversed
- Outcome
- Petitioning party won
- Ideological direction
- Liberal
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