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AMERICAN AIRLINES v. COM.

542 Pa. 1 (1995)

665 A.2d 417

AMERICAN AIRLINES, INC., Appellee, v. COMMONWEALTH of Pennsylvania, BOARD OF FINANCE AND REVENUE, Appellant. USAIR, INC., Appellee, v. COMMONWEALTH of Pennsylvania, BOARD OF FINANCE AND REVENUE, Appellant.

Supreme Court of Pennsylvania.

Decided August 28, 1995.

Reargument Denied November 1, 1995.

Attorney(s) appearing for the Case

Bart J. DeLuca, Jr., Senior Deputy Attorney General, for Appellants.

Ralph S. Snyder, Steve D. Shadowen, Philadelphia, for Appellee at No. 89.

John M. Enos, III, Harrisburg, for Appellee at No. 90.

Before NIX, C.J., and FLAHERTY, ZAPPALA, PAPADAKOS, CAPPY, CASTILLE and MONTEMURO, JJ.

OPINION OF THE COURT

CASTILLE, Justice.

The primary issue raised in these consolidated appeals is whether food, non-alcoholic beverages and related non-food supplies furnished by appellees to passengers and crew members during commercial flights are "directly used" in the supply of a public utility service, thereby qualifying for an exclusion under the "use tax" provisions in accordance with 72 P.S. &...

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