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''James v. Dravo Contracting Co.'', , is a 5-to-4 ruling by the Supreme Court of the United States that a state's corporate income tax did not violate the Supremacy Clause (Article Six, Clause 2) of the United States Constitution by taxing the United States federal government. 〔Brauch, p. 14.〕 It was the first time the Court had upheld a tax on the federal government.〔 The decision is considered a landmark in the field of federal tax immunity, underpins modern legal interpretations of the Supremacy Clause in the U.S. Constitution, and established the "legal incidence test" for tax cases.〔CCH Incorporated, p. 60.〕〔Drahozal, p. 131-132.〕 ==Background== Dravo Contracting Company was a general contracting business incorporated in the state of Pennsylvania. It was also licensed to do business in the state of West Virginia. In 1932 and 1933, Dravo signed four contracts with the United States federal government to construct locks and dams on the Kanawha River and locks on the Ohio River. In 1933, the state of West Virginia passed a new law imposing a 2 percent gross income tax on companies doing business within the state. Subsequently, West Virginia assessed Dravo Contracting $135,761 in taxes and penalties for the income it received on the four contracts it had with the United States government. Dravo Contracting sued to prevent collection of the tax and penalties. A three-judge panel of the United States District Court for the Southern District of West Virginia enjoined the state from collecting the tax and penalties. West Virginia appealed to the U.S. Supreme Court, which granted certiorari. The Supreme Court heard oral argument on April 26–27, 1937. However, in a surprise announcement, Associate Justice Willis Van Devanter announced on May 19, 1937 that he would retire on June 2 (just 14 days later).〔"Capital Is Surprised by the Sudden Resignation of Justice Van Devanter," ''The New York Times'', May 19, 1937; Catledge, "A New Deal Foe," ''The New York Times'', May 19, 1937.〕 Van Devanter's retirement dramatically changed the composition of the court. Van Devanter was a staunch conservative, and he was replaced by the liberal Senator Hugo Black.〔Jackson, p. 1-2.〕 Justice Owen Roberts, who had been highly influenced by the conservative bloc, now began adopting a more independent, middle-of-the-road jurisprudence.〔Jackson, p. 2.〕 In the following term, the Supreme Court overruled 19 constitutional precedents, and seven legislative precedents—and ''James v. Dravo Contracting Co.'' was one of the decisions which overruled precedent.〔 With Van Devanter now absent from the Court, Chief Justice Charles Evans Hughes found the Supreme Court deadlocked, and ordered a rehearing on October 12 (with Justice Black participating).〔Ely, p. 66.〕 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「James v. Dravo Contracting Co.」の詳細全文を読む スポンサード リンク
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