United States v. Boyd

In Carson v. Roane-Anderson Co., 342 U. S. 232, it was held that § 9 (b) of the Atomic Energy Act1 barred the collection of the Tennessee sales and use tax in connection with sales to private companies of personal property used by them in fulfilling their contracts with the Atomic Energy Commission. In 1953, Congress repealed the statutory immunity for activities and properties of the AEC contained in § 9 (b) in order to place Atomic Energy Commission contractors on the same footing as other contractors performing work for the Government.2 In 1955 Tennessee amended its statute by adding a…