AIR TOUR ACQUISITION CORP. v. U.S.

Civ. No. 88-00575 ACK.

781 F.Supp. 669 (1991)

AIR TOUR ACQUISITION CORP., dba Panorama Air Tour, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. Hawaii.

July 23, 1991.


Attorney(s) appearing for the Case

Torkildson Katz Jossem Fonseca Jaffe & Moore, Ronald Heller, Honolulu, Hawaii, for plaintiff.

Daniel Bent, Michael Chun, Kurt Kawafuchi, Trial Attys., Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant.


ORDER GRANTING IN PART AND DENYING IN PART PLAINTIFF'S MOTION FOR SUMMARY JUDGMENT

KAY, Chief Judge.

I. INTRODUCTION

This action was filed by Plaintiff (Air Tour) challenging a claim against it by the Defendant, Internal Revenue Service (IRS). The IRS claimed Air Tour owed additional federal excise tax due on air transportation for the period from October 1, 1982 to June 30, 1984. The IRS claimed that Air Tour was liable for the tax based on 26...

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