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NORTHWEST AIRLINES v. TENN. STATE BD. OF EQUAL.

No. 92-5145.

11 F.3d 70 (1993)

NORTHWEST AIRLINES, INC.; Federal Express Corporation; American Airlines, Inc.; and Delta Airlines, Inc., Plaintiffs-Appellants, v. TENNESSEE STATE BOARD OF EQUALIZATION, Defendant-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided November 24, 1993.

Attorney(s) appearing for the Case

James W. McBride, Janis M. Wild, Stephen D. Goodwin (argued and briefed), Heiskell, Donelson, Bearman, Adams, Williams &

Kirsch, Memphis, TN, for Northwest Airlines, Inc.

James W. McBride, Janis M. Wild, Stephen D. Goodwin, for Federal Exp. Corp., American Airlines, Inc., Delta Air Lines, Inc.

Daryl J. Brand, Asst. Atty. Gen., Jimmy G. Creecy, Asst. Atty. Gen. (argued and briefed), Charles W. Burson, Atty. Gen., Crim. Justice Div., Nashville, TN, for Tennessee State Bd. of Equalization.

Before: KENNEDY and MARTIN, Circuit Judges; and GRAHAM, District Judge.

BOYCE F. MARTIN, Jr., Circuit Judge.

Northwest Airlines, Federal Express, American Airlines, and Delta Airlines appeal the district court's dismissal of their action seeking to enjoin Tennessee's method of taxing air carrier property physically located in Tennessee. The air carriers complain that Tennessee's tax scheme violates 49 U.S.C.App. § 1513(d), part of the Airport and Airway Improvement Act of 1982, by discriminating against interstate commerce. Specifically...

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