Study aid, not legal advice. caselaw is not a law firm and does not provide legal advice or engage in the unauthorized practice of law (UPL). All briefs, outlines, and citation tools on these pages are educational summaries for law students; they are not a substitute for advice from a licensed attorney admitted in your jurisdiction. Bar-admission rules vary by state. For court filings or client matters, verify every authority against the official reporter and your court's local rules. Use of caselaw does not create an attorney-client relationship.
Contracts · MBE-tested
James, State Tax Commissioner of West Virginia, v. Dravo Contracting Co.; Silas Mason Co., Inc. et al. v. Tax Commissioner of Washington et al.; and Ryan v. Washington et al.
301 U.S. 672·Supreme Court of the United States·1937
Brief incoming
Hand-reviewed Bluebook brief (procedural posture, facts, issue, holding, reasoning, dissent) ships once the AI generation pipeline runs through this case. Join the waitlist to get notified when 1L briefs go live.
Opinion
No. 625.
No. 773.
No. 774.
James, State Tax Commissioner of West Virginia, v. Dravo Contracting Co.; Silas Mason Co., Inc. et al. v. Tax Commissioner of Washington et al.; and Ryan v. Washington et al.
June 1, 1937.
[MAJORITY]
These cases are assigned for reargument, with direction to the Clerk to give notice to the Attorney General of the United States who is requested to present the views of the Government upon the question (1) as to jurisdiction over the areas in which the work of the several contractors is being performed, and (2) whether the state tax imposes a burden upon the Government. Briefs may be filed by the Government on or before September 4, 1937, with leave to the respective parties to file briefs in reply on or before October 1, 1937.