In Griffin v. Oceanic Contractors, Inc., the U.S. Supreme Court ruled in favor of James Griffin, a seaman who sued his employer for unpaid wages under federal maritime law. The court held that an employer could be liable for double damages if they willfully and persistently refused to pay wages due to their employees without sufficient cause. In this case, Oceanic Contractors had withheld payment from Mr. Griffin as a penalty for him leaving work early one day before his contract ended; however, the company did not have justifiable grounds to do so according to the court's interpretation of relevant statutes (46 U.S.C § 10313(g)). This decision reinforced protections afforded by maritime laws towards seamen against potential abuses by employers regarding wage payments.

In the dissenting opinion for Griffin v. Oceanic Contractors, Inc., Justice Rehnquist disagreed with the majority's interpretation of 26 U.S.C § 6651(a), arguing that it was not intended to impose a penalty on taxpayers who fail to pay their taxes on time due to reasonable cause. He contended that the statute should be interpreted narrowly and in favor of taxpayers because it is penal in nature. Furthermore, he argued that there was no clear evidence from Congress indicating an intention to change this traditional rule when they enacted § 6651(a). Therefore, he believed that "willful neglect" should be read as negligence or intentional disregard of rules and regulations rather than mere tardiness caused by factors beyond one's control such as illness or absence from home during tax season. In his view, interpreting "willful neglect" broadly would lead to unjust results where individuals are punished for circumstances outside their control.