Legal Opinion
Alabama v. King & Boozer
Supreme Court of the United States
Decided November 10, 1941No. 602PublishedCited by 389 opinions
1Opinion of the CourtChief Justice Stone
Respondents King and Boozer sold lumber on the order of “cost-plus-a-fixed-fee” contractors for use by the latter in constructing an army camp for the United States. The question for decision is whether the Alabama sales tax with which the seller is chargeable, but which he is required to collect from the buyer, infringes any constitutional immunity of the United States from state taxation.
The Alabama statute, Act No. 18, General Acts of Alabama, 1939, expressly made applicable to sales of building materials to contractors, § I (j), lays a tax of 2 per cent on the gross retail sales price of…
2Cases cited13 opinions
- Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
- James v. Dravo Contracting Co.Supreme Court of the United States · 1937
- Graves v. New York Ex Rel. O'KeefeSupreme Court of the United States · 1939
- Panhandle Oil Co. v. Mississippi Ex Rel. KnoxSupreme Court of the United States · 1928
- Helvering v. GerhardtSupreme Court of the United States · 1938
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3Cited by389 opinions
- Smith v. AllwrightSupreme Court of the United States · 1944
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- United States v. County of AlleghenySupreme Court of the United States · 1944
- Public Util. Comm'n of Cal. v. United StatesSupreme Court of the United States · 1958
- United States v. City of DetroitSupreme Court of the United States · 1958
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