Legal Opinion
State Ex Rel. Arizona Department of Revenue v. Cochise Airlines
Court of Appeals of Arizona
Decided December 26, 1980No. 1 CA-CIV 4589PublishedCited by 14 opinions
1Opinion of the Court
OPINION
WREN, Judge.
The single issue presented by this appeal is whether the appellant Cochise Airlines is liable to pay transaction privilege taxes imposed by A.R.S. §§ 42-1309 and 42-1310(2)(d) on its intrastate operations Cochise contends that the taxes are prohibited by the provisions of 49 U.S.C. § 1513, a portion of the Airport Development Acceleration Act of 1973 by which the Congress broadened federal monetary aid for airport development and prohibited certain forms of state taxation. The position of the State is that although the terms of the federal act are broad, 49 U.S.C. § 1513…
2Cases cited12 opinions
- Evansville-Vanderburgh Airport Authority District v. Delta Airlines, Inc.Supreme Court of the United States · 1972
- Massachusetts v. United StatesSupreme Court of the United States · 1978
- Colorado Anti-Discrimination Commission v. Continental Air Lines, Inc.Supreme Court of the United States · 1963
- Cass v. United StatesSupreme Court of the United States · 1974
- Tower Plaza Investments, Limited v. DeWittArizona Supreme Court · 1973
7 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Aloha Airlines, Inc. v. Director of Taxation of HawaiiSupreme Court of the United States · 1983
- Salem Transportation Co. of New Jersey, Inc. v. Port AuthorityDistrict Court, S.D. New York · 1985
- Burlington Air Express, Inc. v. Municipio de CarolinaSupreme Court of Puerto Rico · 2001
- City & County of Denver v. Continental Air Lines, Inc.District Court, D. Colorado · 1989
- Travel Services, Inc. v. Government of the Virgin Islands, Anthony P. Olive, Director, Virgin Islands Bureau of Internal RevenueCourt of Appeals for the Third Circuit · 1990
9 more not listed; retrieve them via the Exa API.