Legal Opinion
United States v. Kansas
District Court, D. Kansas
Decided February 8, 1984No. 82-4114PublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
ROGERS, District Judge.
Plaintiff, by this lawsuit, is asking the court to declare certain Kansas tax laws null and void because the laws conflict with the Soldiers’ and Sailors’ Civil Relief Act of 1940, 50 U.S.C. Appendix § 574 and, therefore, violate the Supremacy Clause of the Constitution. The state statutes in question require military personnel who are not residents or domiciliaries of Kansas to reflect military income on Kansas individual income tax returns or on joint returns filed with a spouse. In turn, the military income is included in a formula to determine…
2Cases cited11 opinions
- Hines v. DavidowitzSupreme Court of the United States · 1941
- Jones v. Rath Packing Co.Supreme Court of the United States · 1977
- Exxon Corp. v. Governor of MarylandSupreme Court of the United States · 1978
- Great Atlantic & Pacific Tea Co. v. GrosjeanSupreme Court of the United States · 1937
- Maxwell v. BugbeeSupreme Court of the United States · 1919
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3Cited by3 opinions
- United States v. KansasCourt of Appeals for the Tenth Circuit · 1987
- United States v. State of Kan.District Court, D. Kansas · 1984
- United States v. State of KansasCourt of Appeals for the Tenth Circuit · 1987