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LAKE MEAD AIR, INC. v. U.S.

No. CV-S-96-0484-DWH(RLH).

991 F.Supp. 1209 (1997)

LAKE MEAD AIR, INC., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. Nevada.

December 18, 1997.

Attorney(s) appearing for the Case

R. Glen Woods, Woods & Erickson, Henderson, NV, for plaintiff.

Kathryn E. Landreth, U.S. Atty., Las Vegas, NV, Brian J. Feldman, Trial Attorney, Tax Division, Dept. of Justice, Washington, DC, for Defendant.

ORDER

HAGEN, District Judge.

This is a dispute regarding excise taxes assessed against plaintiff. Before the court are the Government's motion for summary judgment (# 11, opposition # 15, reply # 17), and plaintiff's motion for summary judgment (# 12, opposition # 17, reply # 18).

FACTS

Plaintiff was assessed a penalty for failing to collect and pay over air transportation excise taxes under 26 U.S.C. §§ 4261, 4291 and...

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