United States Supreme Court Cases & Opinions

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.