Legal Opinion
Great American Airways v. Nevada State Tax Commission
Nevada Supreme Court
Decided August 27, 1985No. 15992PublishedCited by 13 opinions
1Opinion of the Court
*424OPINION
2Per curiam
Great American Airways (GAA) is a Nevada corporation, headquartered in Reno, engaged in the interstate transportation of charter air passengers. GAA primarily transports charter groups for the Carson City Nugget. Frequently, flights are made to destinations outside of Nevada where, in most instances, the aircraft remains overnight before returning to Nevada.
On or about July 2, 1979 GAA purchased, in Kansas, a DC-9 aircraft from Trans World Airways (TWA) for $3,600,000.00. During oral argument before this court, GAA’s counsel admitted that GAA was not required to pay a sales tax in…
3Cases cited16 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Maryland v. LouisianaSupreme Court of the United States · 1981
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
- Commonwealth Edison Co. v. MontanaSupreme Court of the United States · 1981
11 more not listed; retrieve them via the Exa API.
4Cited by13 opinions
- USAir, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1993
- Director of Revenue v. Superior Aircraft Leasing Co.Supreme Court of Missouri · 1987
- Ex Parte Fleming Foods of Alabama, Inc.Supreme Court of Alabama · 1994
- KSS Transportation Corp. v. BaldwinNew Jersey Tax Court · 1987
- Campbell v. Nevada Tax CommissionNevada Supreme Court · 1993
8 more not listed; retrieve them via the Exa API.