Western Air Lines, Inc. v. Board of Equalization of South Dakota

Supreme Court of the United States November 17, 1986

Western Air Lines, Inc. v. Board of Equalization of South Dakota, 479 U.S. 958 (1986)

107 S. Ct. 451; 93 L. Ed. 2d 399; 55 U.S.L.W. 3357; 1986 U.S. LEXIS 4735

Opinion of the Court

Sup. Ct. S. D. [Probable jurisdiction noted, 475 U. S. 1008.] The parties are directed to file supplemental briefs within 20 days addressing the following questions:

“1. Under 49 U. S. C. § 1513(d)(3), the subsection ‘shall not apply to any in lieu tax which is wholly utilized for airport and aeronautical purposes.’ Is the question whether a state tax is an ‘in lieu tax which is wholly utilized for airport and aeronautical purposes,’ one of state or federal law?

“2. If federal law governs the question whether a tax is an ‘in lieu tax’ under § 1513(d)(3), is the South Dakota Airline Flight *959Property Tax, S. D. Codified Laws, Ch. 10-29, an ‘in lieu tax’ under § 1513(d)(3)?”

The Solicitor General is invited to file a brief within 20 days expressing the views of the United States on these questions.

Justice White and Justice Marshall dissent from the order directing supplemental briefing.

Reference

Full Case Name: Western Air Lines, Inc. v. Board of Equalization of the State of South Dakota
Cited By: 1 case
Status: Published