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EISENMAN v. CONTINENTAL AIRLINES, INC.

Civ. No. 96-1368 (HAA).

974 F.Supp. 425 (1997)

Jody EISENMAN, individually and on behalf of all others similarly situated, Plaintiffs, v. CONTINENTAL AIRLINES, INC., Defendant.

United States District Court, D. New Jersey.

July 23, 1997.

Attorney(s) appearing for the Case

Allyn Z. Lite, Robert J. Berg, Goldstein, Till & Lite, Newark, NJ, Peter S. Linden, Ira M. Press, Kaufman, Malchman, Kirby & Squire, New York City, for Plaintiffs.

Malcolm I. Lewin, Fairfield, NJ, Deborah E. Lans, Donald H. Chase, Morrison, Cohen, Singer & Weinstein, New York City, Robert C. Walters, Russell Yager, Vinson & Elkins, Dallas, TX, for Defendant.

OPINION

HAROLD A. ACKERMAN, District Judge.

This matter comes before the court on defendant's appeal of Magistrate Judge Chesler's decision to remand the case to state court. For the reasons detailed below, the magistrate judge's ruling shall be REVERSED.

I. Background

Section 4261 of the Internal Revenue Code required airline passengers to pay a ten percent excise tax on all domestic air transportation commenced on...

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