Court Opinion

ID: 9058776
Source: CourtListenerOpinion
Date Created: 2022-11-27 20:06:28.359028+00
Date Added: 2024-06-11T17:12:11.282386
License: Public Domain

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.