Legal Opinion
Strategic Risk Management Inc. v. Federal Express Corp.
Appellate Division of the Supreme Court of the State of New York
Decided March 2, 1999PublishedCited by 3 opinions
1Opinion of the Court
OPINION OF THE COURT
Tom, J.
Plaintiff contends that the defendant carrier improperly collected a tax, as part of its rate, even though the taxing statute had temporarily lapsed. To the extent it seeks relief as a taxpayer, plaintiff is in the wrong forum and the claims are preempted by Federal law. To the extent that plaintiff seeks State remedies for breach of contract, preemption notwithstanding, it has failed to establish a prima facie case.
The 6.25% Federal excise tax on air transportation (26 § USC 4271), regularly renewed since its 1941 enactment, has a long history. Generally, the tax…
2Cases cited11 opinions
- Morales v. Trans World Airlines, Inc.Supreme Court of the United States · 1992
- American Airlines, Inc. v. WolensSupreme Court of the United States · 1995
- Travel All Over the World, Inc., and Ibrahim Y. Elgindy v. The Kingdom of Saudi Arabia and Saudi Arabian AirlinesCourt of Appeals for the Seventh Circuit · 1996
- Brennan v. Southwest Airlines Co.Court of Appeals for the Ninth Circuit · 1998
- Sigmon v. Southwest Airlines Co.Court of Appeals for the Fifth Circuit · 1997
6 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Appert v. Morgan Stanley Dean Witter, Inc.Court of Appeals for the Seventh Circuit · 2012
- State Ex Rel. Grupp v. DHL Express (USA), Inc.Appellate Division of the Supreme Court of the State of New York · 2011
- Century Indem. Co. v. Archdiocese of N.Y.Appellate Division of the Supreme Court of the State of New York · 2026