Supreme Court of the United States, 1986

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

Supreme Court of the United States · Decided November 17, 1986 · Briefing, From, Marshall, White

479 U.S. 958; 107 S. Ct. 451; 93 L. Ed. 2d 399; 55 U.S.L.W. 3357; 1986 U.S. LEXIS 4735 (United States Reports)

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.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.