Footnotes (69)



Fly Me, Fly My Mother

Joel S. Newman

Wake Forest University - School of Law

Tax Notes, Vol. 35, No. 3, p. 291, 1987

As part of a major revision of the taxation of fringe benefits, Congress in 1984 attempted to tax airline employees when they obtained free flights for their parents. The flight attendants' unions ultimately mounted a successful campaign to exempt these parent passes from taxation. This article tells the story of the legislation, and of how the unions succeeded in their campaign to repeal it.

Number of Pages in PDF File: 21

Keywords: taxation, fringe benefits, politics, flight attendants

JEL Classification: H24

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Date posted: January 23, 2008  

Suggested Citation

Newman, Joel S., Fly Me, Fly My Mother. Tax Notes, Vol. 35, No. 3, p. 291, 1987. Available at SSRN: https://ssrn.com/abstract=1086722

Contact Information

Joel S. Newman (Contact Author)
Wake Forest University - School of Law ( email )
P.O. Box 7206
Winston-Salem, NC 27109
United States

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