CHANROBLES VIRTUAL LAW LIBRARY
US LAWS, STATUTES and CODES : Chan Robles Virtual Law Library USA Supreme Court Decisions | Resolutions : Chan Robles Virtual Law Library

ChanRobles™ Virtual Law Library™ | chanrobles.com™   
Main Index Repository of Laws, Statutes and Codes Latest Philippine Supreme Court Decisions Chan Robles Virtual Law Library Latest Legal Updates Philippine Legal Resources Significant Philippine Legal Resources Worldwide Legal Resources Philippine Supreme Court Decisions United States Legal Resources United States Supreme Court Jurisprudence ChanRobles LawTube - Social Network

ChanRobles Internet Bar Review : www.chanroblesbar.com DebtKollect Company, Inc. - Debt Collection Firm Intellectual Property Division - Chan Robles Law Firm

Philippine Supreme Court DecisionsChanRobles On-Line Bar Review

google search for chanrobles.comSearch for www.chanrobles.com


CURRY V. UNITED STATES, 314 U. S. 14 (1941)

Subscribe to Cases that cite 314 U. S. 14 RSS feed for this section

U.S. Supreme Court

Curry v. United States, 314 U.S. 14 (1941)

Curry v. United States

No. 603

Argued October 24, 1941

Decided November 10, 1941

314 U.S. 14

Syllabus

A state use tax imposed on a contractor in respect of materials which he purchased outside of, and used within, the State in performance of a "cost plus" contract with the Government cannot be adjudged invalid as a tax on the United States, either upon the assumption that the contractor is the Government's agent or representative in the matter, which is not correct, or because of the fact that the economic burden of the tax is shifted to the United States when the chanroblesvirtualawlibrary

Page 314 U. S. 15

Government, pursuant to the contract, reimburses the contractor for the cost of the materials, tax included. Alabama v. King & Boozer, ante, p. 314 U. S. 1. P. 314 U. S. 18.

241 Ala. 569, 3 So.2d 582, reversed.

Certiorari, post, p. 599, to review a decree of the Supreme Court of Alabama which reversed a decree of the Alabama Circuit Court sustaining a use tax laid on government contractors. The suit was brought in the latter court by the United States and the contractors against the State Commissioner of Revenue to determine the tax liability and for a refund of payment made. chanroblesvirtualawlibrary

Page 314 U. S. 16





Back
ChanRobles™ LawTube

google search for chanrobles.com Search for www.chanrobles.com


Supreme Court Decisions Philippine Supreme Court DecisionsUS Supreme Court Decisions



www.chanrobles.us




QUICK SEARCH

cralaw

Browse By ->> Volume


cralaw

Browse By ->> Year


cralaw

  Copyright © ChanRobles Publishing Company | Disclaimer | E-mail Restrictions
ChanRobles™ Virtual Law Library | chanrobles.com™
 
RED