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Laing v. United States

423 U.S. 161 · Decided January 13, 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

Laing v. United States was decided on January 13, 1976 by a vote of 5–3. The Court reversed the lower court's decision and remanded the case. Justice Thurgood Marshall wrote the opinion of the Court. SCDB classifies its main issue as “Due process, hearing or notice” in the Due Process area.

Read the opinion

Case details

Citations
423 U.S. 161 · 96 S. Ct. 473 · 46 L. Ed. 2d 416 · 1976 U.S. LEXIS 144
Docket number
73-1808
Decided
January 13, 1976
Argued
January 21, 1975
Reargued
October 15, 1975
Court era
Burger Court
Decision type
Opinion of the Court (orally argued)
Disposition
Reversed and remanded
Outcome for petitioner
The petitioning party received a favorable disposition
Vote
5–3
Majority opinion
Thurgood Marshall
Opinion assigned by
William J. Brennan Jr.
How the case arrived
Certiorari
Issue area
Due Process
Legal provision
Internal Revenue Code
Type of law
Federal statute
Decision direction (SCDB)
Liberal what this means

How the Justices voted

Did not participate: John Paul Stevens.

Full case caption

Laing v. United States et al.

SCDB identifiers: case 1975-020, docket 1975-020-01.

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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