Legal Opinion
Sigmon v. Southwest Airlines Co.
Court of Appeals for the Fifth Circuit
Decided April 28, 1997No. 96-10720PublishedCited by 32 opinions
1Opinion of the Court
BENAVIDES, Circuit Judge:
This appeal requires us to determine whether airline passengers can bring suit against an airline to obtain refunds of amounts erroneously collected by the airline as federal excise taxes. We conclude that they cannot.
In late 1995, Ernesto Sigmon and William Hassler each purchased an airline ticket from Southwest Airlines Company (“Southwest”) for travel in 1996. In addition to the ticket price, Southwest included a 10% charge on each ticket. Southwest added the 10% charge to all tickets sold on or before December 31, 1995, including tickets for travel in 1996.…
2Cases cited20 opinions
- Cort v. AshSupreme Court of the United States · 1975
- Touche Ross & Co. v. RedingtonSupreme Court of the United States · 1979
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Dino Cinel v. Harry F. Connick, Individually and as District Attorney for the Parish of Orleans, State of LouisianaCourt of Appeals for the Fifth Circuit · 1994
- American Airlines, Inc. v. WolensSupreme Court of the United States · 1995
15 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- Umland v. PLANCO Financial Services, Inc.Court of Appeals for the Third Circuit · 2008
- Tammy Berera v. Mesa Medical Group, PLLCCourt of Appeals for the Sixth Circuit · 2015
- Waste Control Specialists, LLC v. Envirocare of Texas, Inc.Court of Appeals for the Fifth Circuit · 2000
- Brennan v. Southwest Airlines Co.Court of Appeals for the Ninth Circuit · 1998
- Casas v. American Airlines, Inc.Court of Appeals for the Fifth Circuit · 2002
27 more not listed; retrieve them via the Exa API.