Legal Opinion
Kaucky v. Southwest Airlines Co.
Court of Appeals for the Seventh Circuit
Decided March 20, 1997No. 96-2736PublishedCited by 25 opinions
1Opinion of the Court
POSNER, Chief Judge.
Section 4261 of the Internal Revenue Code required airline passengers to pay a 10 percent excise tax on domestic air transportation commenced on or before December 3l, 1995, and required the airlines to collect the tax from their customers, 26 U.S.C. § 4291, and remit the proceeds twice a month to the Internal Revenue Service. 26 C.F.R. § 40.6302(c) — l(b)(l)(i). Failure to collect and remit would have subjected the airlines to heavy penalties. 26 U.S.C. §§ 6672, 7202, 7501. In mid-December 1995, shortly after the President had vetoed a bill that would have extended the…
2Cases cited14 opinions
- Caterpillar Inc. v. WilliamsSupreme Court of the United States · 1987
- Middlesex County Sewerage Authority v. National Sea Clammers Assn.Supreme Court of the United States · 1981
- Transamerica Mortgage Advisors, Inc. v. LewisSupreme Court of the United States · 1979
- English v. General Electric Co.Supreme Court of the United States · 1990
- Begier v. Internal Revenue ServiceSupreme Court of the United States · 1990
9 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Umland v. PLANCO Financial Services, Inc.Court of Appeals for the Third Circuit · 2008
- Cigna Healthcare of St. Louis, Inc. v. Timothy N. KaiserCourt of Appeals for the Seventh Circuit · 2002
- Brennan v. Southwest Airlines Co.Court of Appeals for the Ninth Circuit · 1998
- Primax Recoveries, Inc., Cross-Appellee v. Richard SevillaCourt of Appeals for the Seventh Circuit · 2003
- Little v. Purdue Pharma, L.P.District Court, S.D. Ohio · 2002
20 more not listed; retrieve them via the Exa API.