Legal Opinion
Northwest Airlines, Inc. v. Department of Revenue
Oregon Supreme Court
Decided August 7, 1997No. OTC 2892, 3137, 3276, 3482, and 3688; 3019, 3136, and 3481; 3274 and 3479; 3135 and 3476; 3140; 3013, 3483, and 3689; 3478 and 3685; 2902, 3001, 3275, and 3474; SC S42867PublishedCited by 7 opinions
1Opinion of the CourtCarson, C. J.
Plaintiffs are several interstate air carriers (the airlines) that own property, consisting of aircraft and other personal property, located within the State of Oregon. They challenge several tax assessments on their property completed by the Department of Revenue (the department) for various tax years. The issues presented involve the interpretation and application of a federal statute, 49 USC section 1513(d), 1 which prohibits discriminatory state taxation of air carrier transportation property. For the reasons that follow, we affirm the decision of the Tax Court, which rejected the…
2Cases cited12 opinions
- Burlington Northern Railroad v. Oklahoma Tax CommissionSupreme Court of the United States · 1987
- Department of Revenue of Ore. v. ACF Industries, Inc.Supreme Court of the United States · 1994
- Western Air Lines, Inc. v. Board of Equalization of SDSupreme Court of the United States · 1987
- American Airlines, Inc. v. County of San MateoCalifornia Supreme Court · 1996
- Shaw Ex Rel. Zollner v. PACC Health Plan, Inc.Oregon Supreme Court · 1995
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3Cited by7 opinions
- At&T Communications of Pacific Northwest, Inc. v. City of EugeneCourt of Appeals of Oregon · 2001
- Delta Air Lines, Inc. v. Department of RevenueOregon Supreme Court · 1999
- Cunningham v. Happy Palace, Inc.Court of Appeals of Oregon · 1998
- Hagan v. Gemstate Manufacturing, Inc.Oregon Supreme Court · 1999
- Hobart v. HoltCourt of Appeals of Oregon · 2008
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