Legal Opinion
Aloha Airlines, Inc. v. Director of Taxation of Hawaii
Supreme Court of the United States
Decided November 1, 1983No. 82-585PublishedCited by 98 opinions
1Opinion of the CourtJustice Marshall
These appeals present the question whether 49 U. S. C. § 1513(a) pre-empts a Hawaii statute that imposes a tax on the gross income of airlines operating within the State. We conclude that the Hawaii tax is pre-empted.
In 1970, Congress committed the Federal Government to assisting States and localities in expanding and improving the Nation’s air transportation system. See Airport and Airway Development Act of 1970, Pub. L. 91 — 258, 84 Stat. 219. In the same session, Congress established the Airport and Airway Trust Fund to funnel federal resources to local airport expansion and improvement…
2Cases cited10 opinions
- Rice v. Santa Fe Elevator Corp.Supreme Court of the United States · 1947
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Evansville-Vanderburgh Airport Authority District v. Delta Airlines, Inc.Supreme Court of the United States · 1972
- Massachusetts v. United StatesSupreme Court of the United States · 1978
- Railway Express Agency, Inc. v. VirginiaSupreme Court of the United States · 1954
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3Cited by98 opinions
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
- Northwest Airlines, Inc. v. County of KentSupreme Court of the United States · 1994
- Exxon Corp. v. HuntSupreme Court of the United States · 1986
- The Firestone Tire & Rubber Company Virgil E. Arrington v. James A. NeusserCourt of Appeals for the Sixth Circuit · 1987
- In Re Joanne G. Burns, Debtor. Joanne G. Burns v. United States of America, Acting by and Through the Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 1989
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