Legal Opinion
Air Tour Acquisition Corp. v. United States
District Court, D. Hawaii
Decided July 23, 1991No. Civ. 88-00575 ACKPublishedCited by 5 opinions
1Opinion of the Court
ORDER GRANTING IN PART AND DENYING IN PART PLAINTIFF’S MOTION FOR SUMMARY JUDGMENT
KAY, Chief Judge.
I. INTRODUCTION
This action was filed by Plaintiff (Air Tour) challenging a claim against it by the Defendant, Internal Revenue Service (IRS). The IRS claimed Air Tour owed additional federal excise tax due on air transportation for the period from October 1, 1982 to June 30, 1984. The IRS claimed that Air Tour was liable for the tax based on 26 U.S.C. §§ 4261-63, 4291, and 7501(a). Air Tour brings this Motion for Summary Judgment claiming that it is not liable as a matter of law for the tax the…
2Cases cited14 opinions
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- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
- Begier v. Internal Revenue ServiceSupreme Court of the United States · 1990
- British Airways Board, 1 v. The Boeing CompanyCourt of Appeals for the Ninth Circuit · 1978
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3Cited by5 opinions
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- Continental Airlines, Inc. v. United StatesUnited States Court of Federal Claims · 2007
- Central De Gas De Chihuahua, S.A. v. CommissionerUnited States Tax Court · 1994