United States v. Cowden Mfg. Co., 312 U.S. 34 (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.
United States v. Cowden Mfg. Co., 312 U.S. 34 (1941)
United States v. Cowden Manufacturing Co. No. 188 Argued December 20, 1940 Decided January 13, 1941 312 U.S. 34
CERTIORARI TO THE COURT OF CLAIMS
Syllabus
A contract with the United States for furnishing a quantity of garments stipulated that the price payable to the contractor should be increased to the extent of such subsequently imposed federal taxes as are
made applicable directly upon the production, manufacture, or sale of the supplies covered by this contract and are paid by the contractor on the articles herein contracted for. . . .
Held not to obligate the United States in respect to taxes subsequently imposed under the Agricultural Adjustment Act on the processing of materials sold to the contractor and used in the manufacture of the garments, for which taxes the processors were reimbursed by the contractor pursuant to agreements between them. P. 36.
The taxes in question were not "directly" applicable to the manufacture of the "supplies covered by this contract," nor "paid by the contractor," within the meaning of the contract.
91 Ct.Cls. 75; 32 F.Supp. 141, reversed.
Certiorari, 311 U.S. 624, to review a judgment against the United States in a suit upon a contract.
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Chicago: U.S. Supreme Court, "Syllabus," United States v. Cowden Mfg. Co., 312 U.S. 34 (1941) in 312 U.S. 34 Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=DPUDPF4XVYKPJXI.
MLA: U.S. Supreme Court. "Syllabus." United States v. Cowden Mfg. Co., 312 U.S. 34 (1941), in 312 U.S. 34, Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=DPUDPF4XVYKPJXI.
Harvard: U.S. Supreme Court, 'Syllabus' in United States v. Cowden Mfg. Co., 312 U.S. 34 (1941). cited in 1941, 312 U.S. 34. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=DPUDPF4XVYKPJXI.
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