Professor Berger asks whether a state can properly levy a property tax on a foreign flag air carrier engaged solely in foreign commerce. He finds no definitive answer to this question on a national level and suggests that the Supreme Court or Congress supply one.
Berger, Barry S.
"State Taxation of Foreign Flag Air Carriers,"
University of Baltimore Law Review: Vol. 2
, Article 2.
Available at: http://scholarworks.law.ubalt.edu/ublr/vol2/iss1/2