Legal Opinion
Worldcorp v. STATE, DEP'T OF TAX.
Nevada Supreme Court
Decided August 28, 1997No. 28135PublishedCited by 3 opinions
1Opinion of the Court
OPINION
2Per curiam
The facts in this case are brief and undisputed. Indeed, both parties stipulated that only issues of law exist for this court to decide.
On November 10, 1987, respondent State of Nevada, Department of Taxation (“Department”), granted appellant Key Airlines, Inc. (“Key”) a sales and use tax exemption on its aircraft pursuant to NRS 372.317. NRS 372.317 states:
There are exempted from the taxes imposed by this chapter the gross receipts from the sale of aircraft and major compo nents of aircraft, such as engines and other components made for use only in aircraft, to an air carrier which:
1.…
3Cases cited8 opinions
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Boston Stock Exchange v. State Tax CommissionSupreme Court of the United States · 1977
- Iowa-Des Moines National Bank v. BennettSupreme Court of the United States · 1932
- Armco Inc. v. HardestySupreme Court of the United States · 1984
- Cleghorn v. HessNevada Supreme Court · 1993
3 more not listed; retrieve them via the Exa API.
4Cited by3 opinions
- State Ex Rel. State Board of Equalization v. BakstNevada Supreme Court · 2006
- Stockmeier v. Nevada Department of Corrections Psychological Review PanelNevada Supreme Court · 2006
- Sierra Pac. Power v. State, Dep't of Tax.Nevada Supreme Court · 2014