Dameron v. Brodhead, Manager of Revenue & Ex-officio Treasurer of the City & County of Denver (345 U.S. 322)
U.S. Supreme Court · decided April 6, 1953 · Supreme Court Database (Spaeth)
- Citation
- 345 U.S. 322 · 73 S. Ct. 721
- Decided
- April 6, 1953
- Term
- October Term 1952
- Vote
- 7–2
- Majority author
- Justice Reed
- Issue area
- Economic Activity
- Disposition
- Reversed
- Outcome
- Petitioning party won
- Ideological direction
- Conservative
Opinion excerpt
Mr. Justice Reed delivered the opinion of the Court. The facts here are simple and undisputed. Petitioner is a commissioned officer of the United States Air Force. He was assigned to duty at Lowry Field, near Denver, Colorado, in 1948 and, throughout that year, resided in a privately rented apartment in that city. Respondent, acting Manager of Revenue and ex-officio Treasurer and Assessor of the City and County of Denver, assessed a tax of $23.51 on his personal property, mostly household goods in the apartment, which he valued at $460, by virtue of 4A Colorado Statutes Annotated (1935 ed.), c. 142. Petitioner paid the tax under protest, and sued to recover. His complaint pleaded as a fact that he, “during the whole of the calendar year -1948, and for many years prior thereto, was, and at the present time is, a citizen and a resident of the State of Louisiana, domiciled in the Town of Port Allen, in the Parish of West Baton Rouge, in the State of Louisiana, and remains a domiciliary of that town, parish, and state, and a citizen and resident of said state, in which during all of the period of time pertinent hereto the plaintiff was and is a qualified voter.” He claimed that § 514 of the Soldiers’ and Sailors’ Civil Relief Act, 54 Stat. 1186, as amended, 56 Stat. 777, 58 Stat. 722, 50 TJ. S. C. App. §§ 501, 574, therefore forbade imposition of the Colorado tax. Respondent…
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