Legal Opinion
Brennan v. Southwest Airlines Co.
Court of Appeals for the Ninth Circuit
Decided January 28, 1998No. 96-17053PublishedCited by 44 opinions
1Opinion of the Court
RHOADES, District Judge:
I. Overview
The district court denied Plaintiffs’ Motion to Remand to state court and granted Defendants’ Motion for Judgment on the Pleadings. Plaintiffs appeal. For the reasons *1408stated below, we affirm the district court in both respects.
II. Background
Section 4261 of the Internal Revenue Code (“IRC”) required airline passengers to pay a ten percent excise tax on domestic air transportation commenced prior to 1996. The IRC required airlines to collect the tax from their customers and remit the proceeds twice monthly to the Internal Revenue Service (“IRS”). 26 U.S.C. §…
2Cases cited14 opinions
- Louisville & Nashville Railroad v. MottleySupreme Court of the United States · 1908
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Flora v. United StatesSupreme Court of the United States · 1960
- United States v. RutherfordSupreme Court of the United States · 1979
- Leeke v. GordonSupreme Court of the United States · 1978
9 more not listed; retrieve them via the Exa API.
3Cited by44 opinions
- Arco Environmental Remediation, L.L.C. v. Department Of Health And Environmental Quality Of The State Of MontanaCourt of Appeals for the Ninth Circuit · 2000
- Umland v. PLANCO Financial Services, Inc.Court of Appeals for the Third Circuit · 2008
- Lippitt v. Raymond James Financial Services, Inc.Court of Appeals for the Ninth Circuit · 2003
- Tammy Berera v. Mesa Medical Group, PLLCCourt of Appeals for the Sixth Circuit · 2015
- Ross v. United StatesDistrict Court, District of Columbia · 2006
39 more not listed; retrieve them via the Exa API.