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Recent litigation involving a charter flight-seeing service sheds light on the limitations restricting the application of the Air Transportation Excise Tax under IRC Sec. 4261(a) in defined circumstances. An essential factor is the vendor's degree of control vis a vis control of the passenger/customer in an excursion's scheduling and destination. Application of the tax, or exemption from it, turns on facts and circumstances with particularity.
Lexis.com subscribers can view the enhanced verson of NorthStar Trekking LLC v. United States, 2009 U.S. Dist. LEXIS 55115 (D. Alaska 2009).