Western Air Lines, Inc. v. Board of Equalization of the State of South Dakota
480 U.S. 123 · Decided February 24, 1987 · Supreme Court of the United States
At a glance
Western Air Lines, Inc. v. Board of Equalization of the State of South Dakota was decided on February 24, 1987 unanimously (9–0). The Court affirmed the lower court's decision. Justice Sandra Day O'Connor wrote the opinion of the Court. SCDB classifies its main issue as “State or local government tax” in the Economic Activity area.
Read the opinion
Case details
- Citations
- 480 U.S. 123 · 107 S. Ct. 1038 · 94 L. Ed. 2d 112 · 1987 U.S. LEXIS 560
- Docket number
- 85-732
- Decided
- February 24, 1987
- Argued
- November 3, 1986
- Court era
- Rehnquist Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Affirmed
- Outcome for petitioner
- The petitioning party did not receive a favorable disposition
- Vote
- 9–0 (unanimous)
- Majority opinion
- Sandra Day O'Connor
- Opinion assigned by
- William H. Rehnquist
- How the case arrived
- Appeal
- Issue (SCDB)
- State or local government tax
- Issue area
- Economic Activity
- Legal provision
- 49 U.S.C. § 1513
- Type of law
- Infrequently litigated statute
- Decision direction (SCDB)
- Liberal what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice William J. Brennan Jr. | Majority | |
| Justice Byron R. White | Concurrence | Wrote an opinion |
| Justice Thurgood Marshall | Majority | |
| Justice Harry A. Blackmun | Majority | |
| Justice Lewis F. Powell Jr. | Majority | |
| Chief Justice William H. Rehnquist | Majority | |
| Justice John Paul Stevens | Majority | |
| Justice Sandra Day O'Connor | Majority | Wrote an opinion |
| Justice Antonin Scalia | Majority |
Full case caption
Western Air Lines, Inc., et al. v. Board of Equalization of the State of South Dakota et al.
SCDB identifiers: case 1986-038, docket 1986-038-01.
Related decisions
Other cases on “State or local government tax”
- Arkansas Writers' Project, Inc. v. RaglandLaw held unconstitutional
- Burlington Northern Railroad Co. v. Oklahoma Tax Commission
- R. J. Reynolds Tobacco Co. v. Durham County
- Rockford Life Insurance Co. v. Illinois Department of Revenue
- Tyler Pipe Industries, Inc. v. Washington State Department of RevenueAltered precedentLaw held unconstitutional
- American Trucking Associations, Inc. v. ScheinerLaw held unconstitutional
Cases on the same legal provision: 49 U.S.C. § 1513
Same Term, same area (Economic Activity)
- Kelly v. Robinson
- Cargill, Inc. v. Monfort of Colorado, Inc.
- R. J. Reynolds Tobacco Co. v. Durham County
- 324 Liquor Corp. v. Duffy
- Clarke v. Securities Industry Association
- Jersey Shore State Bank v. United States
Source: Supreme Court Database, 2026 Release 01 (data file dated September 8, 2026). Imported into CaseTrail November 5, 2026. Coverage: decisions from the 1946 through 2025 Terms. Methodology · Report an error