Legal Opinion
Air Transport Ass'n of America v. New York State Department of Taxation & Finance
Appellate Division of the Supreme Court of the State of New York
Decided January 20, 1983PublishedCited by 6 opinions
1Opinion of the Court
OPINION OF THE COURT
Kane, J. P.
Plaintiff is an unincorporated trade and service association consisting of 31 air carriers, 21 of whom do business in New York State. In this declaratory judgment action, plaintiff contends that subdivision 1 of section 184 of the New York State Tax Law imposes a tax that is prohibited by section 1113 of the Federal Aviation Act (US Code, tit 49, § 1513) and is, therefore, unconstitutional under the supremacy clause (art VI, cl 2) of the United States Constitution.
Section 1113 of the Federal Aviation Act provides, in pertinent part, that:
*170“(a) No State * * *…
2Cases cited1 opinion
- In Re the Tax Appeal of Aloha Airlines, Inc.Hawaii Supreme Court · 1982
3Cited by6 opinions
- Airborne Freight Corp. v. New York State Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1988
- Republic Airlines, Inc v. Department of TreasuryMichigan Court of Appeals · 1988
- Air Transport Ass'n of America v. New York State Department of Taxation & FinanceNew York Court of Appeals · 1983
- Airborne Freight Corp. v. New York State Department of Taxation & FinanceNew York Supreme Court · 1987
- Overseas National Airways, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1983
1 more not listed; retrieve them via the Exa API.