Legal Opinion

Silas Mason Co. v. Tax Commission of Washington

Supreme Court of the United States

Decided December 6, 1937No. Nos. 7, 8PublishedCited by 181 opinions

1Opinion of the CourtChief Justice Hughes

These suits were brought to restrain the enforcement of the Occupation Tax Act of the State of Washington (Laws of 1933, c. 191, p. 869; Spec. Sess., 1933, c. 57, p. 157 1 ) as applied to the gross income received by appellants under contracts with the United States for work performed in connection with the building of the Grand Coulee Dam on the Columbia River. 2 The Supreme Court of the State sustained the tax and affirmed judgments dismissing the suits. Silas Mason Co. v. State Tax Comm’n, 188 Wash. 98; 61 P. (2d) 1269; Ryan v. State, 188 Wash. 115; 61 P. (2d) 1276. The cases come here on…

2Cases cited23 opinions

  1. Kohl v. United StatesSupreme Court of the United States · 1876
  2. Fort Leavenworth Railroad v. LoweSupreme Court of the United States · 1885
  3. Kansas v. ColoradoSupreme Court of the United States · 1907
  4. Surplus Trading Co. v. CookSupreme Court of the United States · 1930
  5. Swayne & Hoyt, Ltd. v. United StatesSupreme Court of the United States · 1937

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3Cited by181 opinions

  1. Hirabayashi v. United StatesSupreme Court of the United States · 1943
  2. Kleppe v. New MexicoSupreme Court of the United States · 1976
  3. Paul v. United StatesSupreme Court of the United States · 1963
  4. James Stewart & Co. v. SadrakulaSupreme Court of the United States · 1940
  5. United States v. Gerlach Live Stock Co.Supreme Court of the United States · 1950

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