Epps Aircraft, Inc. v. Exxon Corp.

MEMORANDUM OPINION

MYRON H. THOMPSON, Chief Judge.

Plaintiff Epps Aircraft, Inc., a fixed-based operation facility at Dannelly Field Airport in Montgomery, Alabama, has brought this action claiming that defendant Exxon Corporation illegally collected municipal taxes on aviation fuel Exxon sold to Epps Aircraft over a period of years. Epps Aircraft asserts two state-law claims against Exxon: (1) money-had-and-received, and (2) fraud, both innocent and intentional. 1 This cause is now before the court on Exxon’s motion for summary judgment. For reasons set forth below, the court concludes that…