BOARD OF ASSESSORS OF BOSTON v. FLYING TIGER LINE INC


404 Mass. 359 (1989)

535 N.E.2d 231

BOARD OF ASSESSORS OF BOSTON vs. FLYING TIGER LINE INC. & another

Supreme Judicial Court of Massachusetts, Suffolk.

March 15, 1989.


Attorney(s) appearing for the Case

David L. Klebanoff (Michael Eby with him) for the Board of Assessors of Boston. George T. Finnegan (David J. Kerman with him) for Flying Tiger Line Inc. & another.

Marjorie S. Cooke & John C. Englander, for American Air Lines, Inc., & others, amici curiae, submitted a brief.

Present: HENNESSEY, C.J., WILKINS, ABRAMS, & LYNCH, JJ.


WILKINS, J.

The board of assessors (assessors) appeals from a decision of the Appellate Tax Board (board) ruling that the city of Boston did not have statutory authority to levy and collect a personal property tax on airframes and aircraft engines owned or leased by Flying Tiger Line Inc. and by New York Airlines, Inc. (airlines), and used in interstate commerce.2 The board abated the personal property taxes assessed on the aircraft as...

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