Court Opinion

ID: 9430842
Source: CourtListenerOpinion
Date Created: 2023-08-02 23:30:43.64951+00
Date Added: 2024-06-11T17:23:26.124487
License: Public Domain

*135Justice White,
concurring.
Neither in responding to appellants’ jurisdictional statement nor in their brief on the merits did appellees defend the airlines tax as an in-lieu tax; and as my dissenting vote indicated, I thought it inappropriate to call for further briefing and sua sponte pose the in-lieu issue rather than to address what I thought to be the plainly improvident ground on which the South Dakota Supreme Court sustained the tax. But the Court’s action is surely within its power, for the in-lieu issue was raised and decided in the South Dakota courts. That question is now before us, and the Court having correctly decided it, I join its opinion.