Alaska Airlines, Inc. v. Deparment of Revenue

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• upholding airline allocation formula that included \flyover\ time over Oregon in numerator of time-based factor
• \[T]he validity [of a tax assessment against an airline] depends upon whether each airline's aircraft property was part of a unit with situs in this state.\
• “[T]he validity [of a tax assessment against an airline] depends upon whether each airline’s aircraft property was part of a unit with situs in this state.”
• describing formulary allocation of taxpayer’s “total system value”
• describing formulary allocation of taxpayer's \total system value\

Source: CourtListener parenthetical corpus (CC0).