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Curry v. United States, 314 U.S. 14 (1941)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Curry v. United States, 314 U.S. 14 (1941)
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Curry v. United States No. 603 Argued October 24, 1941 Decided November 10, 1941 314 U.S. 14
CERTIORARI TO THE SUPREME COURT OF ALABAMA
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 Government, pursuant to the contract, reimburses the contractor for the cost of the materials, tax included. Alabama v. King & Boozer, ante, p. 1. P. 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.
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Chicago: U.S. Supreme Court, "Syllabus," Curry v. United States, 314 U.S. 14 (1941) in 314 U.S. 14 314 U.S. 15–314 U.S. 16. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=ATYYB986JC2YX7R.
MLA: U.S. Supreme Court. "Syllabus." Curry v. United States, 314 U.S. 14 (1941), in 314 U.S. 14, pp. 314 U.S. 15–314 U.S. 16. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=ATYYB986JC2YX7R.
Harvard: U.S. Supreme Court, 'Syllabus' in Curry v. United States, 314 U.S. 14 (1941). cited in 1941, 314 U.S. 14, pp.314 U.S. 15–314 U.S. 16. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=ATYYB986JC2YX7R.
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