(DOWNLOAD) "Northwest Airlines Inc. v. Tennessee State Board of Equalization" by United States Court Of Appeals For The Sixth Circuit # Book PDF Kindle ePub Free
eBook details
- Title: Northwest Airlines Inc. v. Tennessee State Board of Equalization
- Author : United States Court Of Appeals For The Sixth Circuit
- Release Date : January 24, 1993
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 71 KB
Description
Northwest Airlines, Federal Express, American Airlines, and Delta Airlines appeal the district courts dismissal of their action seeking to enjoin Tennessees method of taxing air carrier property physically located in Tennessee. The air carriers complain that Tennessees tax scheme violates 49 U.S.C. § 1513(d), part of the Airport and Airway Improvement Act of 1982, by discriminating against interstate commerce. Specifically, the carriers assert that Tennessees system of taxation imposes an unfairly high levy on their loading equipment, access gates, and machinery.