Curry v. United States

This is a companion case to Alabama v. King & Boozer, ante, p. 1. It presents the question whether, by the cost-plus contract involved in the King & Boozer case, the contractors, who are respondents here, are immune from the use tax imposed by the Alabama statute, Act No. 67, General Acts of Alabama, 1939, because the materials, with respect to the use of which the tax was laid, were ordered by the contractors and used by them in the performance of their contract with the Government.

Section II of the taxing act provides: “(a) An excise tax is hereby imposed on the storage, use or other…