Sundance Helicopters, Inc. v. United States

OPINION

BRUGGINK, Judge.

This is an action for refund of Mr Transportation Excise taxes paid by plaintiff. Before the court are the parties’ cross-motions for summary judgment. The broad issue is whether plaintiff operates on “an established line” by flying standardized helicopter sightseeing tours, and if it does, whether plaintiff has a legal obligation to collect and pay the tax. Briefing is complete, and we heard oral argument on February 2, 2012. For the reasons explained below, we deny plaintiffs motion for summary judgment and grant in *2part and deny in part defendant’s cross-motion for…