James v. Dravo Contracting Co.
1937 United States Supreme Court case / From Wikipedia, the free encyclopedia
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James v. Dravo Contracting Co., 302 U.S. 134 (1937), is a 5-to-4 ruling by the Supreme Court of the United States that a state's corporate income tax did not violate the Supremacy Clause (Article Six, Clause 2) of the United States Constitution by taxing the Federal government of the United States. [1] It was the first time the Court had upheld a tax on the federal government.[1] The decision is considered a landmark in the field of federal tax immunity, underpins modern legal interpretations of the Supremacy Clause in the U.S. Constitution, and established the "legal incidence test" for tax cases.[2][3]
Quick Facts James v. Dravo Contracting Co., Argued April 26–27, 1937Reargued October 12, 1937 Decided December 6, 1937 ...
James v. Dravo Contracting Co. | |
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Argued April 26–27, 1937 Reargued October 12, 1937 Decided December 6, 1937 | |
Full case name | James, State Tax Commissioner v. Dravo Contracting Co. |
Citations | 302 U.S. 134 (more) |
Case history | |
Prior | On appeal from a three-judge panel of the United States District Court for the Southern District of West Virginia; 16 F.Supp. 527. |
Holding | |
A state corporate income tax did not violate the Supremacy Clause of the U.S. Constitution. | |
Court membership | |
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Case opinions | |
Majority | Hughes, joined by Brandeis, Stone, Cardozo, Black |
Dissent | Roberts, joined by McReynolds, Sutherland, Butler |
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