Legal Opinion

Northstar Trekking LLC v. United States

District Court, D. Alaska

Decided May 4, 2009No. 5:07-cv-00003PublishedCited by 2 opinions

1Opinion of the Court

ORDER AND OPINION

[Re: Motion at Docket 35]

JOHN W. SEDWICK, District Judge.

I. INTRODUCTION

In 2004, the IRS decided that NorthStar Trekking, LLC (“NorthStar”) owed the Air Transportation Excise Tax for flight-seeing charters it had flown during the second and third quarter of 2002. 1 The IRS assessment gave no credit for North-Star’s payment of the Aviation Fuel Excise Tax, but imposed interest and penalties for failure to pay the Air Transportation Excise Tax. 2 NorthStar protested the assessment, paid a portion of the taxes the IRS claimed were due, and requested a refund, arguing that it was…

2Cases cited5 opinions

  1. Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
  2. Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
  3. Scott v. HarrisSupreme Court of the United States · 2007
  4. Taye Addisu Mokhtar Al-Saeed Ghassan Abu Hemdeh v. Fred Meyer, Inc., a Delaware CorporationCourt of Appeals for the Ninth Circuit · 2000
  5. Lake Mead Air, Inc. v. United StatesDistrict Court, D. Nevada · 1997

3Cited by2 opinions

  1. Sundance Helicopters, Inc. v. United StatesUnited States Court of Federal Claims · 2012
  2. Schuman Aviation Company Ltd. v. United StatesDistrict Court, D. Hawaii · 2011

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