Bombardier Aerospace Corp. v. United States

MEMORANDUM OPINION AND ORDER

SIDNEY A. FITZWATER, District Judge.

This litigation between a provider of-fractional aircraft management services and the United States of America (the “government”) presents issues that affect whether federal excise taxes (“FET”) are owed on certain fees paid to the provider. On the parties’ cross-motions for summary judgment, and for the reasons that follow, the court holds that the provider lacks standing to challenge the collection of FET on certain fees, and that the Internal Revenue Service (“IRS”) is entitled to collect FET on the remaining fees at issue.

I

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