American Airlines, Inc. v. Commissioner
United States Tax Court
P is a domestic corporation operating as an airline, and its foreign branches remunerate its foreign flight attendants to staff P's South American routes. P's South American routes include flights from South America to Miami and vice versa. During the examination for P's taxable periods 2003 and 2004, P and R disputed whether P was liable for employment taxes associated with the remuneration paid to the foreign flight attendants by its foreign branches.
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P is a domestic corporation operating as an airline, and its foreign branches remunerate its foreign flight attendants to staff P's South American routes. P's South American routes include flights from South America to Miami and vice versa. During the examination for P's taxable periods 2003 and 2004, P and R disputed whether P was liable for employment taxes associated with the remuneration paid to the foreign flight attendants by its foreign branches. P asserted that it was not liable for employment taxes with respect to the foreign flight attendants because (1) P had never treated the…
1Opinion of the Court
OPINION
PARIS, Judge:
This case is before the Court on the parties’ cross-motions for partial summary judgment under Rule 121. The issue for decision in the partial summary judgment is whether the Court has jurisdiction pursuant to section 7436(a) over respondent’s imposition of employment taxes for taxable periods 2003 and 2004. The Court holds that it has jurisdiction.
Background
The record establishes and/or the parties do not dispute the following. Petitioner was a Delaware corporation with its principal place of business in Fort Worth, Texas, when it filed the petition.
A. Petitioner’s…
2Cases cited25 opinions
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
- Griffin v. Oceanic Contractors, Inc.Supreme Court of the United States · 1982
- United States v. MenascheSupreme Court of the United States · 1955
- Brotherhood of Railroad Trainmen v. Baltimore & Ohio RailroadSupreme Court of the United States · 1947
- United States v. FisherSupreme Court of the United States · 1805
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