Legal Opinion
Western Air Lines, Inc. v. Hughes County
South Dakota Supreme Court
Decided July 31, 1985No. 14560PublishedCited by 15 opinions
1Opinion of the Court
MORGAN, Justice.
The question raised by this appeal is whether 49 U.S.C. § 1513(d) amending the Airport Development Acceleration Act of 1973, preempts SDCL ch. 10-29, Taxation of Airline Flight Property (tax). The appeal involves the various actions of five airlines, Western Air Lines, Republic Airlines, Frontier Airlines, Ozark Air Lines and Continental Airlines (airlines) seeking redress for 1982 taxes assessed by the Department of Revenue of the State of South Dakota (Department) and paid under protest to the various counties of Brown, Beadle, Davison, Hughes, Pennington, Minnehaha,…
2Cases cited9 opinions
- Dawson v. Kentucky Distilleries & Warehouse Co.Supreme Court of the United States · 1921
- Aloha Airlines, Inc. v. Director of Taxation of HawaiiSupreme Court of the United States · 1983
- Arizona Public Service Co. v. SneadSupreme Court of the United States · 1979
- Ogilvie v. STATE BD. OF EQUALIZATION, ETC.District Court, D. North Dakota · 1980
- Atchison, Topeka & Santa Fe Railway Co. v. State of ArizonaDistrict Court, D. Arizona · 1983
4 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- 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
- Seymour v. Western Dakota Vocational Technical InstituteSouth Dakota Supreme Court · 1988
- Sioux Valley Hospital Ass'n v. StateSouth Dakota Supreme Court · 1994
- Massey Ferguson Credit Corp. v. BiceSouth Dakota Supreme Court · 1990
10 more not listed; retrieve them via the Exa API.