The original Russian caption translated with Google Translator is- "Resting an American soldier with a machine gun Degtyarev. Additional information about this picture is not."
There's no mention of place or date.
Dead German, Cherbourg
PS-Although there are a lot of dead servicemen pics of all nationalities on the net, I only post a relatively small number of them. I never used to post any at all, but I changed my mind and now I do it as a mark of respect and memorial to them, just in case they're watching and saying "Hey FGM, please don't forget about us, we're as much a part of the war as the living".