ORDER GRANTING SUMMARY JUDGMENT IN FAVOR OF THE UNITED STATES
SUSAN OKI MOLLWAY, Chief Judge.
I. INTRODUCTION.
Plaintiff Schuman Aviation Company Ltd, doing business as Makani Kai Helicopters ("Schuman Aviation"), challenges the Government's imposition of the Air Transportation Excise Tax (the "Air Transportation Tax") on Schuman Aviation's air tour operations for the periods ending September 30, 2003, December 31, 2003, September...
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