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UNITED STATES v. DARUSMONT

No. 80-243.

449 U.S. 292 (1981)

UNITED STATES v. DARUSMONT ET UX.

Supreme Court of United States.

Decided January 12, 1981.

PER CURIAM.

Appellees instituted this federal income tax refund suit, claiming that the 1976 amendments of the minimum tax provisions contained in §§ 56 and 57 of the Internal Revenue Code of 1954. 26 U. S. C. §§ 56 and 57, could not be applied to a transaction that had taken place in 1976, prior to the enactment of the amendments, without violating the Due Process Clause of the Fifth Amendment.

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