In the case of Atlantic Refining Co. v. Moller, 1943, the U.S Supreme Court ruled in favor of Atlantic Refining Company (ARCO). The dispute arose when ARCO terminated a contract with Moller for supplying petroleum products due to non-compliance with government regulations during World War II. Moller sued ARCO for breach of contract and won at both district court level and on appeal. However, upon reaching the Supreme Court, it was determined that since compliance with wartime restrictions was an implied condition of their agreement; therefore, ARCO's termination did not constitute a breach as they were simply adhering to federal law which superseded any contractual obligations between private parties.

In the dissenting opinion for Atlantic Refining Co. v. Moller, Justice Frank Murphy argued that the majority's decision to dismiss the case was premature and potentially harmful to future cases involving similar issues of state taxation on interstate commerce. He contended that there were significant factual disputes in this case which should have been resolved at trial before a final judgment could be made about whether Pennsylvania's tax law violated the Commerce Clause of the U.S Constitution. Furthermore, he expressed concern that dismissing this case without resolving these factual disputes might encourage other states to enact similarly questionable tax laws targeting interstate commerce, thereby creating unnecessary legal uncertainty and potential harm to national economic unity.