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AIR TRANSP. v. DEPT OF TAX

91 A.D.2d 169 (1983)

Air Transport Association of America, Respondent, v. New York State Department of Taxation and Finance et al., Appellants

Appellate Division of the Supreme Court of the State of New York, Third Department.

January 20, 1983

Attorney(s) appearing for the Case

Robert Abrams, Attorney-General (Francis V. Dow and Jeremiah Jochnowitz of counsel), for appellants.

Debevoise & Plimpton (Andrew C. Hartzell, Philip S. Winterer, Steven Klugman and Geoffrey Bestor of counsel), for respondent.

MIKOLL, YESAWICH, JR., WEISS and LEVINE, JJ., concur.

KANE, J. P.

Plaintiff is an unincorporated trade and service association consisting of 31 air carriers, 21 of whom do business in New York State. In this declaratory judgment action, plaintiff contends that subdivision 1 of section 184 of the New York State Tax Law imposes a tax that is prohibited by section 1113 of the Federal Aviation Act (US Code, tit 49, § 1513) and is, therefore, unconstitutional under the supremacy clause (art VI, cl 2) of...

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