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Results: 1-6 of 6

Taxpayer wins case on application of California property tax to aircraft

  • Loeb & Loeb LLP
  • -
  • USA
  • -
  • December 20 2008

In Auerbach v. Assessment Appeals Board No. 2 for the County of Los Angeles, the California Court of Appeal upheld the finding of the Superior Court in favor of the taxpayer in a case that addressed the correct value on which property tax should be imposed for a private airplane

Maverick Alaskan court protects taxpayer from IRS air transportation excise tax

  • Wiley Rein LLP
  • -
  • USA
  • -
  • July 28 2009

In addition to king crab and snowmobiling governors, Alaska has independent-minded courts

Follow-up to Illinois use tax case (February 8, 2010 business update)

  • Masuda Funai Eifert & Mitchell Ltd
  • -
  • USA
  • -
  • October 27 2010

On February 8, 2010 we reported on a case from the Illinois Appellate Court which imposed Illinois use tax on the purchase and sale of an airplane that was, at least partially, used in Illinois

Related parties found not to be shams

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • November 1 2010

An Administrative Law Judge has held that a company that owned two aircraft and leased them to officers and family members of a related company was not a sham and should not be disregarded for sales and use tax purposes

TIA victory for owner participants in Second Circuit Delta ruling

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • July 14 2010

On June 22 2010 the US Court of Appeals for the Second Circuit handed down a decision which has important implications for the holders of tax indemnification agreement (TIA) claims arising from aircraft leveraged leasing transactions

Maine supreme court clarifies aircraft exemptions

  • Sullivan & Worcester LLP
  • -
  • USA
  • -
  • May 4 2011

In two decisions issued on the same day, the Maine Supreme Judicial Court has reached contrary conclusions on the taxability of aircraft purchased outside the state but used in Maine on more than a de minimis basis in the year following purchase

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