In Re Air Transportation Excise Tax Litigation

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• distinguishing airline cases; refusing to preempt plaintiffs’ claims for improper collection of excise taxes on air freight of Federal Express because elements of “true” tax refund claim not present
• limiting the applicability of the airline cases to their unique circumstances

Source: CourtListener parenthetical corpus (CC0).