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Colgate-Palmolive-Peet Co. v. United States, 320 U.S. 422 (1943)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Colgate-Palmolive-Peet Co. v. United States, 320 U.S. 422 (1943)
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Colgate-Palmolive-Peet Co. v. United States Nos. 38 and 39 Argued November 8, 1943 Decided December 13, 1943 320 U.S. 422
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE THIRD CIRCUIT
Syllabus
1. The tax imposed by § 602 1/2 of the Revenue Act of 1934 upon the "first domestic processing" of designated oils applies to the first domestic processing after the effective date of the Act, even though there was domestic processing prior to that date. P. 424.
2. The 1936 amendment of § 602 1/2 does not require a different result. P. 427.
3. This construction of § 602 1/2 is in accord with its legislative history and its general purpose to promote the interests of domestic oil producers. P. 429.
130 F.2d 913 affirmed.
Certiorari, 319 U.S. 778, to review the affirmance of judgments, 37 F.Supp. 794, dismissing the complaints in two suits for the recovery of taxes.
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Chicago:
U.S. Supreme Court, "Syllabus," Colgate-Palmolive-Peet Co. v. United States, 320 U.S. 422 (1943) in 320 U.S. 422 320 U.S. 423. Original Sources, accessed August 30, 2025, http://www.originalsources.com/Document.aspx?DocID=C14PNIVJIXYHGB7.
MLA:
U.S. Supreme Court. "Syllabus." Colgate-Palmolive-Peet Co. v. United States, 320 U.S. 422 (1943), in 320 U.S. 422, page 320 U.S. 423. Original Sources. 30 Aug. 2025. http://www.originalsources.com/Document.aspx?DocID=C14PNIVJIXYHGB7.
Harvard:
U.S. Supreme Court, 'Syllabus' in Colgate-Palmolive-Peet Co. v. United States, 320 U.S. 422 (1943). cited in 1943, 320 U.S. 422, pp.320 U.S. 423. Original Sources, retrieved 30 August 2025, from http://www.originalsources.com/Document.aspx?DocID=C14PNIVJIXYHGB7.
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