Open Eye

A plain-language record of the U.S. government

October Term 1980 · decided Mar 3, 1981

Commissioner of Internal Revenue v. Portland Cement Company of Utah

In plain language

  • Commissioner of Internal Revenue v. Portland Cement Company of Utah, OT 1980, March 3, 1981.
  • Citation: 450 U.S. 156.
  • Vote: 9 to 0.
  • Issue area: Federal Taxation.

Recorded metadata

Decided 1981-03-03 (October Term 1980). Citation: 450 U.S. 156. Vote: 9–0. Issue area: Federal Taxation. (Metadata from the Supreme Court Database.)

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How each justice voted

Positions are recorded by the Supreme Court Database. A concurrence agrees with the outcome while writing or joining a separate opinion.