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NORTHSTAR TREKKING LLC v. U.S.

No. 5:07-cv-00003-JWS.

637 F.Supp.2d 676 (2009)

NORTHSTAR TREKKING LLC, Plaintiff, v. UNITED STATES of America, Defendant. United States of America, Counterclaimant, v. Northstar Trekking, LLC, Counter-defendant.

United States District Court, D. Alaska.

May 4, 2009.

Attorney(s) appearing for the Case

Aaron R. Maurice, Bryan D. Dixon, R. Glen Woods, Woods Erickson Whitaker & Maurice LLP, Henderson, NV, H. Clay Keene, Keene & Currall, P.C., Ketchikan, AK, for Plaintiff.

Jeremy Nolan Hendon, Karen L. Pound, Washington, DC, for Defendant.

Aaron R. Maurice, Bryan D. Dixon, R. Glen Woods, Woods Erickson Whitaker & Maurice LLP, Henderson, NV, H. Clay Keene, Keene & Currall, P.C., Ketchikan, AK, for Counter-defendant.

ORDER AND OPINION

[Re: Motion at Docket 35]

JOHN W. SEDWICK, District Judge.

I. INTRODUCTION

In 2004, the IRS decided that NorthStar Trekking, LLC ("NorthStar") owed the Air Transportation Excise Tax for flight-seeing charters it had flown during the second and third quarter of 2002.1 The IRS assessment gave no credit for NorthStar's payment of the Aviation Fuel Excise Tax, but imposed interest and...

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