Opinion · Supreme Court of the United States
Western Air Lines, Inc. v. Board of Equalization of South Dakota
W. Air Lines, Inc. v. Bd. of Equalization of S.D., 479 U.S. 958 (1986)
- Type
- Opinion
- Court
- Supreme Court of the United States
- Jurisdiction
- Federal
- Date
- 1986-11-17
- Topic
- general
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.
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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
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.