# American Airlines, Inc. v. Commonwealth

> Supreme Court of Pennsylvania · August 28, 1995 · 542 Pa. 1

URL: https://www.frixlaw.com/law-library/cases/9729617

## Case

- **Full name:** 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
- **Court:** Supreme Court of Pennsylvania
- **Decided:** August 28, 1995
- **Citations:** 542 Pa. 1; 665 A.2d 417; 1995 Pa. LEXIS 624
- **Precedential status:** Published
- **Opinion:** Dissent by Flaherty
- **Judges:** Nix, Flaherty, Zappala, Papadakos, Cappy, Castille, Montemuro
- **Cited by:** 10 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/9729617

## How later opinions describe it (automated extraction)

- stating that “[flood, beverages and related non-food items are provided as part of the service of air transportation solely for the convenience of passengers and the cost is simply built into the price of the ticket, therefore, the use of such items by [the airlines] are not e…
- describing 72 P.S. 7204(29) as tax exemption for food and beverages sold for human consumption

## Opinion text

FLAHERTY, Justice.
I dissent. So long as meals served on commercial air flights are served with consideration for (1) the proximity of the flight to normal meal hours and (2) the length of the flight, I would hold that the meals are used in the “direct operational function” of providing air service, and are, therefore, non-taxable. Even the department’s guidelines for determining “direct use” compel this result: such meals are in physical and time proximity to the service. There is certainly a causal relationship between providing meals and the need of people to eat. See 61 Pa.Code § 32.34(a)(1).

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9729617. Public record. Not legal advice.