United States v. Glenn L. Martin Co., 308 U.S. 62 (1939)

CERTIORARI TO THE CIRCUIT COURT OF APPEALS

FOR THE FOURTH CIRCUIT

Syllabus

1. A contract for sale to the United States of aircraft and aircraft material contained a provision that the stipulated prices included "any federal tax heretofore imposed by the Congress which is applicable to the material called for" by the contract, and a provision requiring additional compensation to the seller in the event of imposition by Congress, subsequent to the date of the contract, of any taxes which should be "made applicable directly upon production, manufacture, or sale of the supplies called for herein and are paid by the contractor on the articles or supplies herein contracted for. . . ."

Held, that federal Social Security taxes (subsequently imposed by Congress) were not taxes of such character as required additional compensation to the seller under the terms of the contract. P. 64.

2. It is unnecessary in this case to consider whether a tax paid under a state unemployment compensation statute is a tax "imposed by Congress." P. 66.

100 F.2d 793 reversed.

Certiorari, 307 U.S. 618, to review the reversal of a judgment in favor of the United States in an action against it on a contract, 23 F.Supp. 262.