JAMES v. DRAVO CONTRACTING CO.

No. 3.

302 U.S. 134 (1937)

58 S.Ct. 208

82 L.Ed. 155

JAMES, STATE TAX COMMISSIONER, v. DRAVO CONTRACTING CO.

Supreme Court of United States.

Reargued October 12, 1937.

Decided December 6, 1937.


Attorney(s) appearing for the Case

Mr. Clarence W. Meadows, Attorney General of West Virginia, for appellant, on the original argument and the reargument. Messrs. Homer A. Holt, former Attorney General, and W. Holt Wooddell, Assistant Attorney General, were with him on the briefs.

Mr. William S. Moorhead for appellee, on the original argument and the reargument. Messrs. Lawrence D. Blair, W. Chapman Revercomb, and W. Elliott Nefflen were with him on the briefs.

Solicitor General Reed, with whom Attorney General Cummings, Assistant Attorney General Morris, and Messrs. Sewall Key, J. Louis Monarch, Arnold Raum, and Francis A. LeSourd were on the brief, for the United States as amicus curiae, by special leave of Court, on the reargument.


MR. CHIEF JUSTICE HUGHES delivered the opinion of the Court.

This case presents the question of the constitutional validity of a tax imposed by the State of West Virginia upon the gross receipts of respondent under contracts with the United States.

Respondent, The Dravo Contracting Company, is a Pennsylvania corporation engaged in the general contracting business, with its principal office and plant at Pittsburgh in that State, and is admitted to do business...

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