Northwest Airlines, Inc. Federal Express Corporation American Airlines, Inc. And Delta Airlines, Inc. v. Tennessee State Board of Equalization

BOYCE F. MARTIN, Jr., Circuit Judge.

Northwest Airlines, Federal Express, American Airlines, and Delta Airlines appeal the district court’s dismissal of their action seeking to enjoin Tennessee’s method of taxing air carrier property physically located in Tennessee. The air carriers complain that Tennessee’s tax scheme violates 49 U.S.CApp. § 1513(d), part of the Airport and Airway Improvement Act of 1982, by discriminating against interstate commerce. Specifically, the carriers assert that Tennessee’s system of taxation imposes an unfairly high levy on their loading equipment, access gates,…