High Quality Content by WIKIPEDIA articles! James v. Dravo Contracting Co., 302 U.S. 134 (1937) 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 of the United States Constitution by taxing the United States federal government. 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. McCulloch v. Maryland, 17 U.S. 316 (1819), was one of the first landmark decisions of the Supreme Court. The case invalidated a Maryland state tax on bonds issued by the Second Bank of the United States which had not been issued by a Maryland bank.

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