American Airlines, Inc. v. County of San Diego

This document cites

• California - Slick Airways, Inc. v. Los Angeles County
• California - General Dynamics Corp. v. Los Angeles County
• Federal Cases - Braniff Airways v. Nebraska State Board of Equalization and Assessment
• US - Reference Stubs - Generally
• US - Reference Stubs - No enlargement of right of taxing agency to tax certificated aircraft



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• US - Reference Stubs - Air taxis
• US - Reference Stubs - 'Certificated aircraft' defined
• US - Reference Stubs - Certificated aircraft deemed situated in taxing agencies; allocation of flight time
• US - Reference Stubs - Tax Situs of Air Carriers' Aircraft Components, Repair and Replacement Parts, and Supplies
• US - Reference Stubs - Market value
• US - Reference Stubs - Allocation formula
• US - Reference Stubs - Establishment of Board
• US - Reference Stubs - Representative period
• US - Reference Stubs - Tax in lieu of other taxes and licenses except enumerated taxes
• US - Reference Stubs - Petition for coordination when actions sharing common question pending in different courts
• US - Reference Stubs - 'Aircraft' defined
• US - Reference Stubs - Certificated aircraft deemed to be situated in state
• US - Reference Stubs - Lessee of tangible personal property owned by bank or financial corporation presumed owner