 That assumption is false, Hughes asserted, and furthermore the Dravo Contracting had already stipulated that it had not done so in the instant case (nor had it passed on the cost of property, unemployment, or other taxes—even though it knew about them ahead of time).But even if the tax had been passed on to the federal government, Hughes concluded that it was incidental.Relying heavily on "Trinityfarm Construction Co. v. Grosjean", 291 U.S. 466 (1934), Hughes found the 2 percent gross income tax imposed a burden on the federal government that was inconsequential and remote.