Flight Options LLC v. United States

IN THE UNITED STATES DISTRICT COURT FOR THE NORTHERN DISTRICT OF OHIO EASTERN DIVISION FLIGHT OPTIONS, LLC, ) CASE NO. 1:16-CV-917 ) Plaintiff, ) MAGISTRATE JUDGE ) JENNIFER DOWDELL ARMSTRONG v. ) ) UNITED STATES OF AMERICA, ) OPINION AND ORDER ) Defendant. ) I. INTRODUCTION Flight Options, LLC, and the United States of America (“Government”) disagree about how fractional aircraft ownership programs were supposed to collect and remit federal excise taxes before March 31, 2012. Effective April 1, 2012, Congress amended the Internal Revenue Code to expressly exclude fractional ownership program…