Lewis Franklin Powell, Jr., Usery v. Turner Elkhorn Mining Company… (1976)
“ Firms burdened with retroactive payments must meet that expense from current production and current sales in a market where prices must be competitive with the prices of firms not so burdened. One ordinarily would expect that if burdened firms are to meet both competitive prices and their retroactive obligations, their profits necessarily will be less than those of their competitors. Thus, the burdened firms in all likelihood will have to bear the costs of the retroactive liability rather than pass those costs on to consumers. ”
