Legal Opinion
Northwest Airlines, Inc. v. State Ex Rel. State Board of Equalization
North Dakota Supreme Court
Decided November 28, 1984No. Civ. 10721PublishedCited by 8 opinions
1Opinion of the Court
ERICKSTAD, Chief Justice.
Northwest Airlines, Inc., Republic Airlines, Inc., and Frontier Airlines, Inc. [the Airlines], have appealed from a district court judgment in favor of the State of North Dakota by and through the State Board of Equalization, the State Treasurer of North Dakota and the State Tax Commissioner of North Dakota [the State] denying the Airlines relief from the Board’s 1982 property tax assessments against them. The State has cross-appealed from a portion of the judgment determining that the taxes assessed were not “in lieu” taxes. We reverse in part and affirm in part.
The…
2Cases cited8 opinions
- Hughes v. State Farm Mutual Automobile Insurance Co.North Dakota Supreme Court · 1975
- Aloha Airlines, Inc. v. Director of Taxation of HawaiiSupreme Court of the United States · 1983
- Ogilvie v. State Board of EqualizationCourt of Appeals for the Eighth Circuit · 1981
- Perry v. ErlingNorth Dakota Supreme Court · 1965
- R. B. J. Apartments, Inc. v. Gate City Savings & Loan Ass'nNorth Dakota Supreme Court · 1982
3 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Department of Revenue of Ore. v. ACF Industries, Inc.Supreme Court of the United States · 1994
- Western Air Lines, Inc. v. Board of Equalization of SDSupreme Court of the United States · 1987
- Consolidated Telephone Cooperative v. Western Wireless Corp.North Dakota Supreme Court · 2001
- American Airlines, Inc. v. State Board of EqualizationColorado Court of Appeals · 1987
- Department of Revenue of Ore. v. ACF Industries, Inc.Supreme Court of the United States · 1994
3 more not listed; retrieve them via the Exa API.