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NORTHWEST AIRLINES, INC. v. DEPT. OF REV.

OTC 2892, 3137, 3276, 3482, and 3688; 3019, 3136, and 3481; 3274 and 3479; 3135 and 3476; 3140; 3013, 3483, and 3689; 3478 and 3685; 2902, 3001, 3275, and 3474; SC S42867.

943 P.2d 175 (1997)

325 Or. 530

NORTHWEST AIRLINES, INC., United Airlines, Inc., Trans World Airlines, Inc., Horizon Air Industries, Inc., Continental Airlines, Inc., American Airlines, Inc., United Parcel Service Company, Federal Express Corporation, and Alaska Airlines, Inc., Appellants, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent.

Supreme Court of Oregon.

Decided August 7, 1997.

Attorney(s) appearing for the Case

Stephen D. Goodwin, of Baker, Donelson, Bearman & Caldwell, Memphis, TN, argued the cause and filed the briefs for appellants. With him on the briefs were Gregory J. Miner and Bruce Cahn, of Bogle and Gates, P.L.L.C., Portland, and James W. McBride, of Baker, Donelson, Bearman & Caldwell, Washington, DC.

Marilyn J. Harbur, Assistant Attorney General, Salem, argued the cause for respondent. With her on the brief was Theodore R. Kulongoski, Attorney General, Salem.

Before CARSON, C.J., and GILLETTE, VAN HOOMISSEN, FADELEY, GRABER and DURHAM, JJ.

CARSON, Chief Justice.

Plaintiffs are several interstate air carriers (the airlines) that own property, consisting of aircraft and other personal property, located within the State of Oregon. They challenge several tax assessments on their property completed by the Department of Revenue (the department) for various tax years. The issues presented involve the interpretation and application of a federal statute, 49 U.S.C. section...

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