CARSON V. ROANE-ANDERSON CO., 342 U. S. 232 (1952)
Subscribe to Cases that cite 342 U. S. 232
Case Resources
Search this Case
in Google Scholar
on the Web
Google Web Search
MSN Web Search
Yahoo! Web Search
in the News
Google News Search
Google News Archive Search
Yahoo! News Search
in the Blogs
BlawgSearch.com Search
Google Blog Search
Technorati Blog Search
in other Databases
Google Book Search
Online Research Resources
Cornell LII
Cornell Wex Dictionary & Encyclopedia
LLRX.com - Legal Research
Expert Witness Directory
Nolo Consumer & Business
US Court Forms
USA Constitution Annotated
WashLaw Directory
World LII
Online Case Law
Cornell LII
FastCase $
Lexis $
LexisOne
Loislaw $
USSCPlus.com $
VersusLaw $
Link to the Case Preview: http://supreme.justia.com/us/342/232/
Link to the Full Text of Case: http://supreme.justia.com/us/342/232/case.html
U.S. Supreme Court
Carson v. Roane-Anderson Co., 342 U.S. 232 (1952)
Carson v. Roane-Anderson Company
No. 186
Argued December 5, 1951
Decided January 7, 1952
342 U.S. 232
CERTIORARI TO THE SUPREME COURT OF TENNESSEE
1. The Tennessee Retailers' Sales Tax Act imposes a sales tax on the sale of goods within the State and a use tax on the use within the goods purchased elsewhere. Respondents are private companies who are contractors for the Atomic Energy Commission and vendors of those contractors who paid under protest sales taxes and use taxes imposed under the Act on articles used in the performance of contracts with the Commission.
Held: the challenged taxes are prohibited by § 9(b) of the Atomic Energy Act of 1946. Pp. 342 U. S. 233-236.
2. The contracts which the respondents have with the United States, and the performance thereunder, are Commission "activities" which § 9(b) exempts from state taxation. Pp. 342 U. S. 233-236.
192 Tenn. 150, 239 S.W.2d 27, affirmed.