Supreme Court of the United States, 1954

Premier Oil Refining Co. v. United States

Supreme Court of the United States · Decided June 1, 1954

347 U.S. 987; 74 S. Ct. 851; 98 L. Ed. 1122; 1954 U.S. LEXIS 1998; 46 A.F.T.R. (P-H) 940 (United States Reports)

Counsel

W. A. Sutherland and Mac Asbill, Jr. for petitioner., Solicitor General Sobeloff for the United States.

Cases that cite this one

2 later published cases cite this decision.

United States v. Koppers Co. (Supreme Court of the United States 1955)
United States v. Koppers Co. (Court of Claims 1955)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

The petition for writ of certiorari to the United States Court of Appeals for the Fifth Circuit is granted *988limited to the question presented by the petition for the writ which reads as follows:

W. A. Sutherland and Mac Asbill, Jr. for petitioner. Solicitor General Sobeloff for the United States.

“Where a deficiency in excess profits tax, based on the income and credits as shown in the taxpayer's return, would have existed except for the subsequent application of Section 722 of the Internal Revenue Code, is the taxpayer liable for interest on the amount of such deficiency (hereinafter called the 'potential deficiency’) which would have existed had it not been extinguished by the application of Section 722?”

Case-law data current through December 31, 2025. Source: CourtListener bulk data.