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Aircraft Tax Case:   Andrew W. Frank Annotated
This case should be read by anyone who is contemplating an aircraft leaseback.

Aircraft Tax Case:   William Kelly
This case should also be read by anyone contemplating an aircraft leaseback. Read also my article in Professional Pilot magazine October 2000 issue called “Potential Adverse Tax Consequences of the Traditional Aircraft Leaseback.”

Aircraft Tax Case:   Knudtson TC Annotated
Interested in deductible instrument, multi, type or other ratings?... Read this case.

Aircraft Tax Case:   Kurzet TC Annotated
I have included this case to show how far off the mark the U.S. Tax Court can be.

Aircraft Tax Case:   Kurzet Appeal 10th Cir. Annotated
This appellate court case is one of the first to recognize the value of time savings made possible by use of
an airplane. If you use your airplane in business, this case is a must read.

Aircraft Tax Case:   Midland Financial Annotated
This case and the National Bancorp of Alaska case provides guidance as to the U.S.Tax Court’s opinion as
to how to address the issues presented by personal use of corporate aircraft by using the S.I.F.L. rates to
impute compensation for personal aircraft

Aircraft Tax Case:   National Bancorp Annotated
This case is also a follow on of the Sutherland Lumber Southwest case. The business usage factor prior to application of the S.I.F.L. rates was 71.2%.

Aircraft Tax Case:   Sutherland Annotated
This case approved the deduction of aircraft depreciation and operating expenses in excess of the amount included as compensation for personal use of corporate aircraft..

Aircraft Tax Case:   Sutherland 8th Circuit Court of Appeals Annotated
This appellate court case reaffirmed the decision of the Tax Court for those taxpayers residing or doing business in the states which make up the 8th Circuit Court’s jurisdiction.

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