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 statutes
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