Legal Opinion
Kern-Limerick, Inc. v. Scurlock
Supreme Court of the United States
Decided February 8, 1954No. 115PublishedCited by 207 opinions
1Opinion of the CourtJustice Reed
This appeal brings here the legality of the application of the Arkansas Gross Receipts Tax Law of 1941, Ark. Stat., 1947, § 84^1901 et seq., to a transaction by which certain private contractors engaged in a joint venture, abbreviated WHMS, procured in Arkansas two diesel tractors costing $17,146, for use in the construction there for the United States of a naval ammunition depot estimated to cost over thirty million dollars. The tractors were procured from Kern-Limerick, Inc., a local dealer. The circumstances of the transaction would concededly make Kern-Limerick liable for the tax if the…
2Cases cited27 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Larson v. Domestic and Foreign Commerce Corp.Supreme Court of the United States · 1949
- James v. Dravo Contracting Co.Supreme Court of the United States · 1937
- United States v. County of AlleghenySupreme Court of the United States · 1944
- Graves v. New York Ex Rel. O'KeefeSupreme Court of the United States · 1939
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3Cited by207 opinions
- Napue v. IllinoisSupreme Court of the United States · 1959
- The United States v. Johnson Controls, Inc.Court of Appeals for the Federal Circuit · 1983
- United States v. New MexicoSupreme Court of the United States · 1982
- Hancock v. TrainSupreme Court of the United States · 1976
- City of Detroit v. Murray Corp. of AmericaSupreme Court of the United States · 1958
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