Rowan Cos. v. United States

452 U.S. 247 (1981)

ROWAN COS., INC.

v.

UNITED STATES.

No. 80-780.

Supreme Court of United States.

Argued April 21, 1981.

Decided June 8, 1981.

CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE FIFTH CIRCUIT.

K. Martin Worthy argued the cause for petitioner. With him on the briefs were Michael C. Durney and Elmer H. Theis.

Stuart A. Smith argued the cause for the United States. With him on the Brief were Solicitor General McCree, Acting Assistant Attorney General Murray, Leonard J. Henzke, Jr., and Stanley S. Shaw, Jr.[*]

This case concerns the federal taxes imposed upon employers by the Federal…