Sullivan v. United States

The issue raised by this appeal is whether § 514 of the Soldiers’ and Sailors’ Civil Relief Act 1 prohibits Connecticut from imposing its sales and use taxes on servicemen stationed there who are residents or domicil-iarios of other States. The United States instituted this action in federal court against the appropriate Connecticut officials on behalf of the aggrieved servicemen. 2 The District Court entered a declaratory judgment that the federal statute prevents collection of the sales and use taxes from such servicemen, 3 and the Court of Appeals affirmed. 4 We noted probable jurisdiction…