KAUCKY v. SOUTHWEST AIRLINES CO.

No. 96-2736.

109 F.3d 349 (1997)

Robert G. KAUCKY, on behalf of himself and all others similarly situated, Plaintiff-Appellant, v. SOUTHWEST AIRLINES COMPANY, on behalf of itself and all others similarly situated, Defendant-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided March 20, 1997.

Rehearing Denied April 15, 1997.


Attorney(s) appearing for the Case

Larry D. Drury, Ben Barnow, Alan Marc Goldberg (argued), Barnow & Goldberg, Chicago, IL, for plaintiff-appellant.

Stephen Fedo (argued), Caroline P. Golden, Neal, Gerber & Eisenberg, Chicago, IL, for defendant-appellee.

Before POSNER, Chief Judge, and RIPPLE and ROVNER, Circuit Judges.


POSNER, Chief Judge.

Section 4261 of the Internal Revenue Code required airline passengers to pay a 10 percent excise tax on domestic air transportation commenced on or before December 31, 1995, and required the airlines to collect the tax from their customers, 26 U.S.C. § 4291, and remit the proceeds twice a month to the Internal Revenue Service. 26 C.F.R. § 40.6302(c)-1(b)(1)(i). Failure to collect and remit would have subjected the airlines to heavy penalties...

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