Legal Opinion
Northwest Airlines, Inc. v. Wisconsin Department of Revenue
Wisconsin Supreme Court
Decided July 7, 2006No. 2004AP319PublishedCited by 6 opinions
1Opinion of the CourtDavid T. Prosser, J.
¶ 1. In 2001 the Wisconsin legislature created an ad valorem tax exemption for air carrier companies that satisfy either of two criteria for operating a hub facility in this state. The purpose of the exemption is to maintain Wisconsin's air transportation system, protect existing jobs, encourage the development of additional air transportation facilities, and preserve the state's competitiveness in attracting and retaining business and industry.
¶ 2. Northwest Airlines, Inc. (Northwest), an air carrier company headquartered in Minnesota, did not qualify for the ad valorem tax exemption in…
2Cases cited42 opinions
- Lamie v. United States TrusteeSupreme Court of the United States · 2004
- State Ex Rel. Kalal v. Circuit Court for Dane CountyWisconsin Supreme Court · 2004
- Hartford Underwriters Insurance v. Union Planters Bank, N. A.Supreme Court of the United States · 2000
- Dodd v. United StatesSupreme Court of the United States · 2005
- Western & Southern Life Ins. Co. v. State Bd. of Equalization of Cal.Supreme Court of the United States · 1981
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3Cited by6 opinions
- Allright Properties, Inc. v. City of MilwaukeeCourt of Appeals of Wisconsin · 2009
- U.S. Oil Co. v. City of MilwaukeeCourt of Appeals of Wisconsin · 2010
- Preston v. Meriter Hospital, Inc.Court of Appeals of Wisconsin · 2008
- Porter v. StateCourt of Appeals of Wisconsin · 2017
- O'Brien v. Travelers Inn, LLCCourt of Appeals of Wisconsin · 2019
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