UNITED STATES v. BOYD

No. 185.

378 U.S. 39 (1964)

UNITED STATES ET AL. v. BOYD, COMMISSIONER.

Supreme Court of United States.

Decided June 15, 1964.


Attorney(s) appearing for the Case

Solicitor General Cox and R. R. Kramer argued the cause for the United States et al. With them on the brief were Assistant Attorney General Oberdorfer, Philip B. Heymann, I. Henry Kutz, George F. Lynch, Joseph F. Hennessey, Charles W. Hill and Jackson C. Kramer.

Milton P. Rice, Assistant Attorney General of Tennessee, argued the cause for appellee. With him on the brief were George F. McCanless, Attorney General of Tennessee, and Walker T. Tipton, Assistant Attorney General.


MR. JUSTICE WHITE delivered the opinion of the Court.

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 In 1953, Congress repealed the statutory...

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