Legal Opinion
United States v. Kansas
Court of Appeals for the Tenth Circuit
Decided January 28, 1987No. 84-1492PublishedCited by 6 opinions
1Opinion of the Court
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 of such nonresidents into account in determining the rate of income tax to be levied on their nonmilitary income earned in Kansas.
Kansas has a graduated state…
2Cases cited25 opinions
- Hines v. DavidowitzSupreme Court of the United States · 1941
- Gibbons v. OgdenSupreme Court of the United States · 1824
- Jones v. Rath Packing Co.Supreme Court of the United States · 1977
- Hillsborough County v. Automated Medical Laboratories, Inc.Supreme Court of the United States · 1985
- Perez. v. CampbellSupreme Court of the United States · 1971
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3Cited by6 opinions
- Stevens v. State Tax AssessorSupreme Judicial Court of Maine · 1990
- United States v. State of KansasCourt of Appeals for the Tenth Circuit · 1987
- Aronov v. Secretary of RevenueCourt of Appeals of North Carolina · 1987
- Peet v. CommonwealthCommonwealth Court of Pennsylvania · 1998
- AbbVie Inc., et al. v. Raul Torrez, et al.District Court, D. New Mexico · 2026
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