Cutter Flying Service, Inc. v. Property Tax Department

(specially concurring).

I specially concur.

In 1906 Justice Holmes began a dissent as follows:

I do not suppose that civilization will come to an end whichever way this case is decided. But as the reasoning which prevails in the mind of the majority does not convince me, . . [and as I believe that the airlines are not subject to property taxation], I think it proper to express my views. Haddock v. Haddock, 201 U.S. 562, 628, 26 S.Ct. 525, 551, 50 L.Ed. 867 (1906).

Prior to 1976, airlines were not subject to property taxation in their operations at the International Airport by reason of leases…