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Dameron v. Brodhead, 345 U.S. 322 (1953)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Dameron v. Brodhead, 345 U.S. 322 (1953)
Dameron v. Brodhead No. 302 Argued February 4, 1953 Decided April 6, 1953 345 U.S. 322
CERTIORARI TO THE SUPREME COURT OF COLORADO
Syllabus
1. Where a serviceman domiciled in one state is assigned to military duty in another state, the latter state is barred by § 514 of the Soldiers’ and Sailors’ Civil Relief Act of 1940, as amended, from imposing a tax on his tangible personal property temporarily located within its border -- even when the state of his domicile has not taxed such property. Pp. 322-327.
2. As thus construed and applied, the statute is within the constitutional power of Congress. Pp. 324-325.
Petitioner’s suit to recover personal property taxes paid under protest was sustained by a state trial court. The Supreme Court of Colorado reversed. 125 Colo. 477, 244 P.2d 1082. This Court granted certiorari. 344 U.S. 891. Reversed, p. 327.
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Chicago: U.S. Supreme Court, "Syllabus," Dameron v. Brodhead, 345 U.S. 322 (1953) in 345 U.S. 322 Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=V66QT2DHZ6ZX264.
MLA: U.S. Supreme Court. "Syllabus." Dameron v. Brodhead, 345 U.S. 322 (1953), in 345 U.S. 322, Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=V66QT2DHZ6ZX264.
Harvard: U.S. Supreme Court, 'Syllabus' in Dameron v. Brodhead, 345 U.S. 322 (1953). cited in 1953, 345 U.S. 322. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=V66QT2DHZ6ZX264.
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