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STAHMANN FARMS, INC. v. UNITED STATES

No. 78-1791.

624 F.2d 958 (1980)

STAHMANN FARMS, INC., a New Mexico Corporation, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Tenth Circuit.

Decided May 2, 1980.

Rehearing Denied August 21, 1980.

Attorney(s) appearing for the Case

Ray R. Regan of Bivins, Weinbrenner & Regan, P. A., Las Cruces, N. M., for plaintiff-appellant.

Stanley S. Shaw, Jr., Atty., Tax Div., Dept. of Justice, Washington, D.C. (M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews and Jonathan S. Cohen, Attys., Tax Div., Dept. of Justice, Washington, D.C.; R. E. Thompson, U.S. Atty., Albuqurque. N.M., with him on the brief and of counsel), for defendant-appellee.

Before HOLLOWAY, DOYLE and LOGAN, Circuit Judges.

WILLIAM E. DOYLE, Circuit Judge.

This is an appeal by a taxpayer, Stahmann Farms, Inc., from an adverse ruling of the United States District Court for the District of New Mexico. The case concerns the applicability of an airplane use tax, I.R.C. § 4491, to three aircraft owned by the taxpayer.

STATEMENT OF THE FACTS

The case was submitted to the trial court on a set of stipulated facts. The following is uncontested. The taxpayer is a New Mexico...

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