Legal Opinion
Alaska Airlines, Inc. v. Deparment of Revenue
Oregon Supreme Court
Decided February 22, 1989No. OTC 2496/2497 SC S34859, (Control)/SC S34860PublishedCited by 4 opinions
1Opinion of the CourtCarson, J.
Alaska Airlines, Inc. (Alaska), and Pacific Southwest Airlines, Inc. (PSA), 1 appeal a decision of the Oregon Tax Court upholding 1986 property tax assessments determined, in part, on the basis of time spent in the air by aircraft that flew over, but did not land in, Oregon. 2
In 1986, Alaska and PSA were so-called “regional airlines” qualified to do business in Oregon. Each operated commercial airline service in western states, including Oregon, Washington and California. Alaska scheduled flights that landed in and departed from the Portland International Airport, whereas PSA operated…
2Cases cited17 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Commonwealth Edison Co. v. MontanaSupreme Court of the United States · 1981
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- National Bellas Hess, Inc. v. Department of RevenueSupreme Court of the United States · 1967
- Goldberg v. SweetSupreme Court of the United States · 1989
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3Cited by4 opinions
- Flight Options v. State, Dept. of RevenueWashington Supreme Court · 2011
- Flight Options, LLC v. Department of RevenueWashington Supreme Court · 2011
- City of Portland v. CookCourt of Appeals of Oregon · 2000
- Pacificorp Power Marketing v. Department of RevenueOregon Tax Court · 2004