WESTERN AIR LINES v. BOARD OF EQUALIZATION

No. 85-732.

480 U.S. 123 (1987)

WESTERN AIR LINES, INC., ET AL. v. BOARD OF EQUALIZATION OF THE STATE OF SOUTH DAKOTA ET AL.

Supreme Court of United States.

Decided February 24, 1987


Attorney(s) appearing for the Case

Raymond J. Rasenberger argued the cause for appellants. With him on the briefs were Rachel B. Trinder and C. Westbrook Murphy.

Mark V. Meierhenry, Attorney General of South Dakota, argued the cause for appellees. With him on the brief was John Dewell, Assistant Attorney General.*

James W. McBride and Gregory G. Fletcher filed a brief for the Railway Progress Institute et al. as amici curiae.


JUSTICE O'CONNOR delivered the opinion of the Court.

In this case we consider whether the South Dakota Airline Flight Property Tax, S. D. Codified Laws, ch. 10-29 (1982), violates the Airport and Airway Improvement Act of 1982, 49 U. S. C. App. § 1513(d). We conclude that because the South Dakota Airline Flight Property Tax is an "in lieu tax which is wholly utilized for airport and aeronautical purposes," 49 U. S. C. App. § 1513(d)(3), the tax does not...

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