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NORTHWEST AIRLINES, INC. v. COUNTY OF HENNEPIN

No. C5-94-2563.

537 N.W.2d 488 (1995)

NORTHWEST AIRLINES, INC., Respondent, v. COUNTY OF HENNEPIN, Relator.

Supreme Court of Minnesota.

September 29, 1995.

Attorney(s) appearing for the Case

Michael O. Freeman, Hennepin County Attorney, Marilyn J. Maloney, Assistant County Attorney, Minneapolis, for relator.

Christopher J. Chaput, St. Paul, for respondent.

Heard, considered and decided by the court en banc.

OPINION

TOMLJANOVICH, Justice.

On certiorari we review a final order of the Minnesota Tax Court declaring that 49 U.S.C.App. § 1513(d) (1988) (repealed 1995),1 the Airport and Airway Improvement Act, legislation essentially designed to insulate interstate transportation companies from state regulations and taxing procedures which have unreasonably burdened and discriminated against interstate commerce, preempts state law...

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