United States Supreme Court Cases & Opinions

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

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.

Page 314 U. S. 16