James v. Dravo Contracting Co.
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. It was the first time the Court had upheld a tax on the federal government. 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.
| James v. Dravo Contracting Co. | |
|---|---|
Supreme Court of the United States | |
| 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 | |
| |
| Case opinions | |
| Majority | Hughes, joined by Brandeis, Stone, Cardozo, Black |
| Dissent | Roberts, joined by McReynolds, Sutherland, Butler |
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