Northwest Airlines, Inc. v. Minnesota
Supreme Court of the United States
1Opinion of the CourtJustice Frankfurter
announced the conclusion and judgment of the Court.
The question before us is whether the Commerce Clause or the Due Process Clause of the Fourteenth Amendment bars the State of Minnesota from enforcing the personal property tax it has laid on the entire fleet of airplanes owned by the petitioner and operated by it in interstate transportation. The answer Involves the application of *293settled legal principles to the precise circumstances of this case. To these, about which there is no dispute, we turn.
Northwest Airlines is a Minnesota corporation and its principal place of business is St. Paul.…
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