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SHELL OIL CO. v. UNITED STATES

No. 340-76.

607 F.2d 924 (1979)

SHELL OIL COMPANY v. The UNITED STATES.

United States Court of Claims.

September 19, 1979.

Attorney(s) appearing for the Case

John S. Nolan, Washington, D. C., Atty. of Record, for plaintiff; D. R. Milton, F. R. Becker, Leonard J. Sullivan, Houston, Tex., F. Brook Voght, Miller & Chevalier, Washington, D. C., of counsel.

Maxine C. Champion, with whom was Asst. Atty. Gen. M. Carr Ferguson, Washington, D. C., for defendant; Theodore D. Peyser, Jr., and Robert S. Watkins, Washington, D. C., of counsel.

Before FRIEDMAN, Chief Judge, COWEN, Senior Judge, and BENNETT, Judge.

OPINION

FRIEDMAN, Chief Judge:

This case, before the court on stipulated facts, presents a novel question concerning the application of the excise tax on air transportation to helicopter service. It arises out of contractual arrangements by which the charge for helicopter service comprises both an hourly rate for actual use of the helicopter and a monthly charge which guarantees the user the availability of a helicopter upon demand. The issue is whether...

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