UNITED STATES v. STATE OF KAN.

No. 84-1492.

810 F.2d 935 (1987)

UNITED STATES of America, Plaintiff-Appellant, v. STATE OF KANSAS, Defendant-Appellee.

United States Court of Appeals, Tenth Circuit.

January 28, 1987.


Attorney(s) appearing for the Case

Raymond W. Hepper, Tax Div., Dept. of Justice, Washington, D.C. (Benjamin Burgess, U.S. Atty., Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Richard Farber, Tax Div., Dept. of Justice, Washington, D.C., with him on briefs), for plaintiff-appellant.

James A.D. Bartle (William L. Edds, Gen. Counsel, with him on briefs), Legal Services Bureau, Kansas Dept. of Revenue, Topeka, Kan., for defendant-appellee.

Before BARRETT, ANDERSON and TACHA, Circuit Judges.


STEPHEN H. ANDERSON, Circuit Judge.

Section 514 of the Soldiers' and Sailors' Civil Relief Act of 1940, Chapter 888, 54 Stat. 1178 (as amended), 50 U.S.C. app. § 574 (1981) ("SSCRA" or "Act") prohibits a state from taxing the military pay of nonresident servicemen and women located in that state pursuant to orders. The sole issue in this case is whether certain Kansas income tax statutes1 violate the SSCRA by taking the military pay...

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