Laing v. United States et al.

Decided January 13, 1976. Thurgood Marshall delivered the opinion of the Court.

Docket 73-1808 · 423 U.S. 161 (1976) · Cited 251 times

Holding

Based on the plain language of the statutory provisions at issue, their place in the legislative scheme, and their legislative history, the tax owing, but not reported, at the time of a 6851 termination is a deficiency whose assessment and collection is subject to the procedures of 6861 et seq., and hence because the District Director in each case failed to comply with these requirements, the taxpayers' suits were not barred by the Anti-Injunction Act.

The Court’s statement of the holding, from the opinion’s syllabus. The syllabus is prepared by the Reporter of Decisions and is not part of the opinion of the Court — read the official opinion for authority.

How the Justices voted

Decided 5–3.

“Concurring” means agreeing with the outcome; any split shown is the Court’s judgment, not each Justice’s reasoning. Source: the Supreme Court Database (Spaeth et al.), Washington University.

Precedents cited

Supreme Court decisions this opinion relies on, ordered by how often it cites each. Cases in our collection link through; others are named.

• Phillips v. Commissioner · 283 U.S. 589 (1931)
• Flora v. United States · 362 U.S. 145 (1960)
• Fuentes v. Shevin · 407 U.S. 67 (1972)
• Goss v. Lopez · 419 U.S. 565 (1975)
• Mitchell v. W. T. Grant Co. · 416 U.S. 600 (1974)
• Bob Jones University v. Simon · 416 U.S. 725 (1974)
• North Georgia Finishing, Inc. v. Di-Chem, Inc. · 419 U.S. 601 (1975)
• Alexander v. \Americans United\" Inc." · 416 U.S. 752 (1974)
• Bivens v. Six Unknown Named Agents of Federal Bureau of Narcotics · 403 U.S. 388 (1971)
• Morrissey v. Brewer · 408 U.S. 471 (1972)
• Goldberg v. Kelly · 397 U.S. 254 (1970)
• Boddie v. Connecticut · 401 U.S. 371 (1971)
• Cafeteria & Restaurant Workers Union, Local 473 v. McElroy · 367 U.S. 886 (1961)
• Bell v. Burson · 402 U.S. 535 (1971)
• Helvering v. Mitchell · 303 U.S. 391 (1938)
• Enochs v. Williams Packing & Navigation Co. · 370 U.S. 1 (1962)
• Taylor v. Secor · 92 U.S. 575 (1876)
• Miller v. Standard Nut Margarine Co. of Fla. · 284 U.S. 498 (1932)
• Flora v. United States · 357 U.S. 63 (1958)
• Aberdeen & Rockfish R. Co. v. Students Challenging Regulatory Agency Procedures (SCRAP) · 422 U.S. 289 (1975)
• Cheatham v. United States · 92 U.S. 85 (1876)
• Dodge v. Osborn · 240 U.S. 118 (1916)
• Snyder v. Marks · 109 U.S. 189 (1883)
• Allen v. Regents of the University System · 304 U.S. 439 (1938)

Cited by

Later Supreme Court opinions in our collection that cite this case.

• Hibbs v. Winn · 542 U.S. 88 (2004)
• Commissioner v. Shapiro · 424 U.S. 614 (1976)
• United States v. Janis · 428 U.S. 433 (1976)
• G. M. Leasing Corp. v. United States · 429 U.S. 338 (1977)

Official text

Read the official opinion (U.S. Reports, govinfo.gov)

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Source: Supreme Court of the United States, slip opinions (1976). Citation count from the Free Law Project’s CourtListener bulk data. Data last verified 2026-07-03. Informational only; verify against the primary source before relying. Not a consumer report (FCRA).