United States v. Sullivan

MEMORANDUM OF DECISION

BLUMENFELD, District Judge.

This is a suit by the United States and Lieutenant Stanley D. Schuman, U.S.N., on behalf of all nonresident or nondomiciliary military personnel now stationed in Connecticut against tax officials of the State of Connecticut. The Government seeks a judgment declaring that Connecticut’s sales and use taxes (Chap. 219, Conn.Gen.Stat. § 12-406 to § 12-432, Rev. of 1958, as amended) cannot be collected from nonresident servicemen in respect of property purchased or used by them in Connecticut consistently with the remedial provisions of Section 514…