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COLUMBIA HELICOPTERS, INC. v. UNITED STATES

Civ. No. 76-1007.

446 F.Supp. 626 (1978)

COLUMBIA HELICOPTERS, INC., an Oregon Corporation, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. Oregon.

February 23, 1978.

Attorney(s) appearing for the Case

Jonathan A. Ater, Wesley W. Kirtley, James N. Gardner, Lindsay, Nahstoll, Hart, Neil & Weigler, Portland, Or., for plaintiff.

Sidney I. Lezak, U.S. Atty., Portland, Or., Gerald Kafka, Trial Atty., Tax Division, Department of Justice, Washington, D.C., for defendant.

OPINION

SOLOMON, Senior District Judge:

Columbia Helicopters, Inc. (Columbia) seeks a tax refund of $324,570.41 in federal excise taxes paid on fuel used in its helicopters. The only issue is whether Columbia's helicopter operations from 1971 through 1976 were "noncommercial aviation" within the meaning of Section 4041(c) of the Internal Revenue Code, 26 U.S.C. § 4041(c).

Columbia owns and operates a fleet of helicopters. It uses its helicopters...

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