WESTERN AIR LINES, INC., ET AL.
v.
BOARD OF EQUALIZATION OF THE STATE OF SOUTH DAKOTA ET AL.
WESTERN AIR LINES, INC., ET AL.
BOARD OF EQUALIZATION OF THE STATE OF SOUTH DAKOTA ET AL.
479 U.S. 958
Supreme Court of the United States (1986)
Positive Treatment
Cited by 1 case
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Cases With Similar Vibessemantic neighbors from the corpus
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W. AIR Lines, Inc. v. Bd. of Equalization of the State of S.D., 480 U.S. 123 (U.S. 1987)…rport and aeronautical purposes,” one of state or federal law, and “(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 Property Tax ... an ‘in lieu tax’ under § 1513(d)(3)?” 479 U. S. 958 (1986). Because our conclusions on these two questions resolve this case, we do not reach the question of the interpretation of “commercial and industrial property” under § 1513(d). II The parties and the United States agree that the question whet…