Dameron v. Brodhead - 345 U.S. 322 (1953)

U.S. Supreme Court

Dameron v. Brodhead, 345 U.S. 322 (1953)

Dameron v. Brodhead

No. 302

Argued February 4, 1953

Decided April 6, 1953

345 U.S. 322

Syllabus

1. Where a serviceman domiciled in one state is assigned to military duty in another state, the latter state is barred by § 514 of the Soldiers' and Sailors' Civil Relief Act of 1940, as amended, from imposing a tax on his tangible personal property temporarily located within its border -- even when the state of his domicile has not taxed such property. Pp. 345 U. S. 322-327.

2. As thus construed and applied, the statute is within the constitutional power of Congress. Pp. 345 U. S. 324-325.

Petitioner's suit to recover personal property taxes paid under protest was sustained by a state trial court. The Supreme Court of Colorado reversed. 125 Colo. 477, 244 P.2d 1082. This Court granted certiorari. 344 U.S. 891. Reversed, p. 345 U. S. 327.