Court Opinion

ID: 9427495
Source: CourtListenerOpinion
Date Created: 2023-08-02 23:20:57.93263+00
Date Added: 2024-06-11T17:23:07.096156
License: Public Domain

Mr. Justice Stewart,
with whom Mr. Justice Rehnquist and Mr. Justice Stevens join,
dissenting.
I would reverse the judgment for substantially the reasons expressed by the Court of Appeals for the Seventh Circuit in Pepsi-Cola Bottlers’ Assn. v. United States, 369 F. 2d 250 (1966). Additionally, I note that the initial administrative interpretation of the statute in the Treasury Regulations was exactly the opposite of the one now urged. Ante, at 480. That is strong evidence of the understanding of the meaning of the law at the time it was enacted.