The Oyez Project Virtual Tour of the Supreme Court Building

Abstract

Argument: Tuesday, January 13, 1981
Decision: Tuesday, March 3, 1981
Issues: Federal Taxation

Advocates

Dennis P. Bedell (on behalf of the Respondent)
Stuart A. Smith (on behalf of the Petitioner)

Facts of the Case

None

Question

None

Conclusion

None

Supreme Court Justice Opinions and Votes (by Ideology)

Sort by Seniority
(More information here)
Decision: 9 votes for Commissioner, 0 vote(s) against
Legal Provision: Internal Revenue Code
Voted with the majority
Marshall
Voted with the majority
Brennan
Voted with the majority
Stevens
Voted with the majority
Blackmun
Voted with the majority
White
Voted with the majority
Stewart
Wrote the majority opinion
Powell
Voted with the majority
Burger
Voted with the majority
Rehnquist
Full Opinion by Justice Lewis F. Powell, Jr.

Cite this page

The Oyez Project, Commissioner v. Portland Cement Co. Of Utah, 450 U.S. 156 (1981),
available at: <http://www.oyez.org/cases/1980-1989/1980/1980_79_1907/>
(last visited ).