Diamond National Corp. v. State Board of Equalization
425 U.S. 268 · Decided April 19, 1976 · 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
Diamond National Corp. v. State Board of Equalization was decided on April 19, 1976 by a vote of 7–2. The Court reversed the lower court's decision. The decision was issued per curiam (an unsigned opinion of the Court). SCDB classifies its main issue as “State or local government tax” in the Economic Activity area.
Read the opinion
Case details
- Citations
- 425 U.S. 268 · 96 S. Ct. 1530 · 47 L. Ed. 2d 780 · 1976 U.S. LEXIS 45
- Docket number
- 75-1038
- Decided
- April 19, 1976
- Court era
- Burger Court
- Decision type
- Per curiam (no oral argument)
- Disposition
- Reversed
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 7–2
- Opinion assigned by
- Warren E. Burger
- How the case arrived
- Appeal
- Issue (SCDB)
- State or local government tax
- Issue area
- Economic Activity
- Legal provision
- 12 U.S.C. § 548
- Type of law
- Infrequently litigated statute
- Decision direction (SCDB)
- Conservative 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 | Dissent | |
| Justice John Paul Stevens | Dissent | Wrote an opinion |
Full case caption
Diamond National Corp. et al. v. State Board of Equalization
SCDB identifiers: case 1975-074, docket 1975-074-01.
Related decisions
Other cases on “State or local government tax”
- Michelin Tire Corp. v. WagesAltered precedent
- Boston Stock Exchange v. State Tax CommissionLaw held unconstitutional
- Complete Auto Transit, Inc. v. BradyAltered precedent
- Gurley v. Rhoden
- National Geographic Society v. California Board of Equalization
- Colonial Pipeline Co. v. Traigle
Cases on the same legal provision: 12 U.S.C. § 548
- First Agricultural National Bank of Berkshire County v. State Tax Commission
- Michigan National Bank v. Michigan
Same Term, same area (Economic Activity)
- Day & Zimmermann, Inc. v. Challoner
- Transamerican Freight Lines, Inc. v. Brada Miller Freight Systems, Inc.
- American Foreign Steamship Co. v. Matise
- Foremost-McKesson, Inc. v. Provident Securities Co.
- Michelin Tire Corp. v. WagesAltered precedent
- United States v. Bornstein
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