Legal Opinion
Eisenman v. Continental Airlines, Inc.
District Court, D. New Jersey
Decided July 23, 1997No. Civ. 96-1368 (HAA)PublishedCited by 4 opinions
1Opinion of the Court
OPINION
HAROLD A ACKERMAN, District Judge.
This matter comes before the court on defendant’s appeal of Magistrate Judge Chesler’s decision to remand the case to state court. For the reasons detailed below, the magistrate judge’s ruling shall be REVERSED.
I. Background
Section 4261 of the Internal Revenue Code required airline passengers to pay a ten percent excise tax on all domestic air transportation commenced on or before December 31, 1995, and required the airlines to collect the tax from their customers. See 26 U.S.C. §§ 4261, 4291 (1995). President Clinton vetoed a bill in the middle of…
2Cases cited16 opinions
- Caterpillar Inc. v. WilliamsSupreme Court of the United States · 1987
- Franchise Tax Bd. of Cal. v. Construction Laborers Vacation Trust for Southern Cal.Supreme Court of the United States · 1983
- Metropolitan Life Insurance v. TaylorSupreme Court of the United States · 1987
- Gully v. First Nat. Bank in MeridianSupreme Court of the United States · 1936
- Avco Corp. v. Aero Lodge No. 735, International Ass'n of MacHinists & Aerospace WorkersSupreme Court of the United States · 1968
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3Cited by4 opinions
- Brennan v. Southwest Airlines Co.Court of Appeals for the Ninth Circuit · 1998
- Burgo v. Volkswagen of AmericaDistrict Court, D. New Jersey · 2001
- Fredrickson v. Starbucks Corp.District Court, D. Oregon · 2013
- Brennan v. Southwest AirlinesCourt of Appeals for the Ninth Circuit · 1998