Legal Opinion
Schuman Aviation Company Ltd. v. United States
District Court, D. Hawaii
Decided September 6, 2011No. Civil 08-00289 SOM/BMKPublishedCited by 2 opinions
1Opinion of the Court
ORDER GRANTING SUMMARY JUDGMENT IN FAVOR OF THE UNITED STATES
SUSAN OKI MOLLWAY, Chief Judge.
I. INTRODUCTION.
Plaintiff Schuman Aviation Company Ltd., doing business as Makani Kai Helicopters (“Schuman Aviation”), challenges the Government’s imposition of the Air Transportation Excise Tax (the “Air Transportation Tax”) on Schuman Aviation’s air tour operations for the periods ending September 30, 2003, December 31, 2003, September 30, 2004, and December 31, 2004. Schuman Aviation argues that its air tours were exempt from the tax because the tours were provided by small aircraft that did not…
2Cases cited26 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Auer v. RobbinsSupreme Court of the United States · 1997
- Robin Orr v. Bank of America, Nt & SaCourt of Appeals for the Ninth Circuit · 2002
- Fraser v. GoodaleCourt of Appeals for the Ninth Circuit · 2003
- Balint v. Carson CityCourt of Appeals for the Ninth Circuit · 1999
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3Cited by2 opinions
- Sundance Helicopters, Inc. v. United StatesUnited States Court of Federal Claims · 2012
- Papillon Airways, Inc. v. United StatesUnited States Court of Federal Claims · 2012