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UNITED STATES v. STATE OF KAN.

No. 82-4114.

580 F.Supp. 512 (1984)

UNITED STATES of America, Plaintiff, v. STATE of KANSAS, Defendant.

United States District Court, D. Kansas.

February 8, 1984.

Attorney(s) appearing for the Case

Jim J. Marquez, U.S. Atty., Alleen S. Castellani, Asst. U.S. Atty., Topeka, Kan., Richard Correa, Tax Division, U.S. Dept. of Justice, Washington, D.C., for plaintiff.

Alan F. Alderson, Gen. Counsel, Larry L. Hapgood, Topeka, Kan., for defendant.

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...

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