SCHALL, Circuit Judge.
Executive Jet Aviation, Inc. ("EJA") appeals from the judgment of the United States Court of Federal Claims dismissing EJA's complaint seeking a tax refund. On cross-motions for summary judgment, the court held that EJA was not entitled to a refund of $15,674.60. Executive Jet Aviation v. United States, Slip Op. No. 95-7T (March 29, 1996). This sum represents the difference between the total air transportation taxes that were paid pursuant...
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