Edelman v. Boeing Air Transport, Inc., 289 U.S. 249 (1933)

Edelman v. Boeing Air Transport, Inc.


No. 571


Argued March 21, 133.-Decided April 17, 1933
289 U.S. 249

CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE TENTH CIRCUIT

Syllabus

1. A state use tax may constitutionally be imposed on gasoline that has been imported and stored by an air transport company and is drawn from the tanks to fill the airplanes that use it in interstate commerce if the "use" to which the tax is applied is in the withdrawal of the gasoline from the tanks and the placing of it in the fuel tanks of the planes, before its use in interstate transportation begins. Nashville, C. & St.L. R. Co. v. Wallace, 288 U.S. 249. P. 251.

2. A possible interpretation of a state tax law which might render it unconstitutional, but which has not been and may never be adopted by the state taxing officers or the state courts, will not be ruled upon in a suit in a federal court of equity to enjoin collection of the tax. P. 253.

61 F.2d 319 reversed.

Certiorari, 288 U.S. 595, to review the reversal of a decree dismissing a bill to enjoin collection of a state tax.