Legal Opinion
Lake Mead Air, Inc. v. United States
District Court, D. Nevada
Decided December 18, 1997No. CV-S-96-0484-DWH(RLH)PublishedCited by 4 opinions
1Opinion of the Court
ORDER
HAGEN, District Judge.
This is a dispute regarding excise taxes assessed against plaintiff. Before the court are the Government’s motion for summary judgment (# 11, opposition # 15, reply # 17), and plaintiffs motion for summary judgment (# 12, opposition # 17, reply # 18).
FACTS
Plaintiff was assessed a penalty for failing to collect and pay over air transportation excise taxes under 26 U.S.C. §§ 4261, 4291 and 6672. 1
During the tax periods at issue (ending September 30, 1990 through December 30, 1992), plaintiff Lake Mead Air, Inc. (“Lake Mead”) operated a fleet of aircraft providing…
2Cases cited11 opinions
- 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
- Taylor v. ListCourt of Appeals for the Ninth Circuit · 1989
- Keith v. VolpeCourt of Appeals for the Ninth Circuit · 1988
- United States v. Garbutt Oil Co.Supreme Court of the United States · 1938
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3Cited by4 opinions
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- Papillon Airways, Inc. v. United StatesUnited States Court of Federal Claims · 2012