Pan American World Airways, Inc. v. Morgan

This is an appeal by the plaintiffs (appellants) , who are foreign and domestic airlines, from a decision of the King County Superior Court affirming an order of the Washington State Board of Tax Appeals.

There is considerable argument raised as to the facts. However, the basic facts essential to the disposition of this case are actually not in dispute. This appeal involves the relatively narrow legal question of whether equipment purchased by the plaintiffs outside of the state of Washington and shipped into the state to be placed in aircraft constructed by the Boeing Company for the…