Legal Opinion
Georgia, Department of Transportation v. United States
District Court, N.D. Georgia
Decided December 30, 1976No. Civ. A. No. 75-1155APublishedCited by 4 opinions
1Opinion of the Court
ORDER
RICHARD C. FREEMAN, District Judge.
This is an action brought by the State of Georgia to procure the refund of a tax collected pursuant to § 4491 of the Internal Revenue Code of 1954, 26 U.S.C. § 4491. The action is presently before this court on cross-motions for summary judgment.
Section 4491(a) of the Internal Revenue Code provides for the imposition of a tax on the use of any taxable civil aircraft during the applicable year. The Department of Transportation of the State of Georgia owns several aircraft upon which this tax has been imposed. Plaintiff alleges that collection of this tax…
2Cases cited4 opinions
- National League of Cities v. UserySupreme Court of the United States · 1976
- Wilson v. NewSupreme Court of the United States · 1917
- Indian Motocycle Co. v. United StatesSupreme Court of the United States · 1931
- City of New York v. United StatesDistrict Court, S.D. New York · 1975
3Cited by4 opinions
- Massachusetts v. United StatesSupreme Court of the United States · 1978
- United Transportation Union v. Long Island Rail Road Company and Metropolitan Transportation Authority of New YorkCourt of Appeals for the Second Circuit · 1980
- Massachusetts v. United StatesSupreme Court of the United States · 1978
- State, Dept. of Transp. v. United StatesDistrict Court, N.D. Georgia · 1976