Western Airlines, Inc. v. Michunovich

This is an appeal from a judgment rendered against the appellant Western Airlines for certain property taxes levied by respondents. The assessment in question was on flight property used by appellant in Montana in 1964. The appellant is a scheduled interstate airline company. On the assessment date in question, it owned and used three types of aircraft throughout its system: Boeing 720B’s, Lockheed Electras and Douglas DC-6B’s. The appellant’s operations in Montana were limited to DC-6B piston aircraft. Neither the 720B jets nor the Electra prop jets were operated info or over Montana. In…