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Carson v. Roane-Anderson Co., 342 U.S. 232 (1952)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Carson v. Roane-Anderson Co., 342 U.S. 232 (1952)
Carson v. Roane-Anderson Company No. 186 Argued December 5, 1951 Decided January 7, 1952 342 U.S. 232
CERTIORARI TO THE SUPREME COURT OF TENNESSEE
1. The Tennessee Retailers’ Sales Tax Act imposes a sales tax on the sale of goods within the State and a use tax on the use within the goods purchased elsewhere. Respondents are private companies who are contractors for the Atomic Energy Commission and vendors of those contractors who paid under protest sales taxes and use taxes imposed under the Act on articles used in the performance of contracts with the Commission.
Held: the challenged taxes are prohibited by § 9(b) of the Atomic Energy Act of 1946. Pp. 233-236.
2. The contracts which the respondents have with the United States, and the performance thereunder, are Commission "activities" which § 9(b) exempts from state taxation. Pp. 233-236.
192 Tenn. 150, 239 S.W.2d 27, affirmed.
In suits brought by respondents to recover amounts paid as state sales and use taxes and to enjoin future collections, the State Supreme Court held that the challenged taxes were prohibited by § 9(b) of the Atomic Energy Act of 1946. 192 Tenn. 150, 239 S.W.2d 27. This Court granted certiorari. 342 U.S. 847. Affirmed, p. 236.
Contents:
Chicago:
U.S. Supreme Court, "Syllabus," Carson v. Roane-Anderson Co., 342 U.S. 232 (1952) in 342 U.S. 232 342 U.S. 233. Original Sources, accessed July 1, 2025, http://www.originalsources.com/Document.aspx?DocID=79E5FC44DNFE5N8.
MLA:
U.S. Supreme Court. "Syllabus." Carson v. Roane-Anderson Co., 342 U.S. 232 (1952), in 342 U.S. 232, page 342 U.S. 233. Original Sources. 1 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=79E5FC44DNFE5N8.
Harvard:
U.S. Supreme Court, 'Syllabus' in Carson v. Roane-Anderson Co., 342 U.S. 232 (1952). cited in 1952, 342 U.S. 232, pp.342 U.S. 233. Original Sources, retrieved 1 July 2025, from http://www.originalsources.com/Document.aspx?DocID=79E5FC44DNFE5N8.
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