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United States
intergovernmental tax immunitysupremacy clause
James v. Dravo Contracting Co.
302 U.S. 134 (1937)
Key Principle
A nondiscriminatory state tax measured by the gross receipts a contractor earns under contracts with the Federal Government does not unconstitutionally burden the United States, because the legal incidence of the tax falls on the contractor and any effect on the Government is only indirect and economic.
Area of Law
General
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