Fly Me, Fly My Mother

21 Pages Posted: 23 Jan 2008

See all articles by Joel S. Newman

Joel S. Newman

Wake Forest University - School of Law


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.

Keywords: taxation, fringe benefits, politics, flight attendants

JEL Classification: H24

Suggested Citation

Newman, Joel S., Fly Me, Fly My Mother. Tax Notes, Vol. 35, No. 3, p. 291, 1987, Available at SSRN:

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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