ORDER ON CROSS MOTIONS FOR SUMMARY JUDGMENT
EDWARD B. DAVIS, District Judge.
THIS MATTER is before the Court on cross motions for summary judgment. The Plaintiff, Boca Airport, Inc. ("Boca"), is challenging excise taxes for the sale of aviation fuel assessed pursuant to 26 U.S.C. § 4041(c)(1), (c)(2), and (d)(3). At issue is the validity of the Treasury Department's regulation governing an exception to the excise tax, 26 U.S.C. § 4041(i). Although...
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