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United States intergovernmental tax immunitysupremacy clause

James v. Dravo Contracting Co.

302 U.S. 134 (1937)
JurisdictionUnited States
CourtSupreme Court of the United States
Year1937
StatusBinding authority

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

Related Cases

Klein v. Martin 607 U. S. 213 (2026)
Ellingburg v. United States 607 U.S. ___ (2026)
Inc. v. Palmquist 607 U.S. 421 (2026)

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