Legal Opinion
Executive Jet Aviation, Inc. v. United States
Court of Appeals for the Federal Circuit
Decided September 18, 1997No. 96-5093PublishedCited by 15 opinions
1Opinion of the Court
SCHALL, Circuit Judge.
Executive Jet Aviation, Inc. (“EJA”) appeals from the judgment of the United States Court of Federal Claims dismissing EJA’s complaint seeking a tax refund. On cross-motions for summary judgment, the court held that EJA was not entitled to a refund of $15,674.60. Executive Jet Aviation v. United States, Slip Op. No. 95-7T (March 29, 1996). This sum represents the difference between the total air transportation taxes that were paid pursuant to Internal Revenue Code (“IRC”) § 4261 with respect to certain flights EJA conducted for Texaco Air Services Inc. (“Texaco Air”) and…
2Cases cited15 opinions
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
- Gregory v. HelveringSupreme Court of the United States · 1935
- Caminetti v. United StatesSupreme Court of the United States · 1917
- Gould v. GouldSupreme Court of the United States · 1917
- Lynch v. Alworth-Stephens Co.Supreme Court of the United States · 1925
10 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Thibodeaux v. Executive Jet Internaional, Inc.Court of Appeals for the Fifth Circuit · 2003
- Bombardier Aerospace Corp. v. United StatesCourt of Appeals for the Fifth Circuit · 2016
- NetJets Large Aircraft, Inc. v. United StatesDistrict Court, S.D. Ohio · 2015
- Nicely v. United StatesCourt of Appeals for the Federal Circuit · 2022
- NetJets Aviation, Inc. v. GuilloryCalifornia Court of Appeal · 2012
10 more not listed; retrieve them via the Exa API.