USAir, Inc. v. Tracy

In deciding this case, we have lost sight of a common-sense approach to the law. The court adopts a technical reading of “essential” in finding that Ohio can levy a use tax on soft drinks to be consumed aboard airlines. However, the business of transportation of persons, I believe, requires a different analysis from that employed by the majority in interpreting the tax code.

The case of Erie RR. Co. v. Peck (1953), 160 Ohio St. 322, 52 O.O. 209, 116 N.E.2d 304, directly illustrates the difficulty in applying the concept of “essential” or “direct use” in transportation cases. In Erie, the court…