Case ID: us_479/html/0958-06.html
Source: Caselaw Access Project
Author: {"author": "", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

No. 85-732.
    Western Air Lines, Inc., et al. v. Board of Equalization of the State of South Dakota et al.
   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 Property 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.