Tax and Bankruptcy AVIATION

In conjunction with WilmerHale’s broad based tax and bankruptcy practice, the Aviation Practice has developed substantial experience in tax and bankruptcy matters specific to the aviation industry. Examples of some matters include:

  • Property tax on aircraft landing in state. We successfully represented a major foreign airline in appealing a proposed state property tax to be imposed on the carrier’s aircraft landing in that state.
  • Frequent flyer taxation. The Aviation Practice Group represented a group of carriers with respect to an Internal Revenue Service (IRS) notice potentially subjecting transfers of frequent flyer miles to taxation.
  • IRS audits. We represent foreign airlines in IRS audits with respect to US income and excise tax matters.
  • Tax structure. We advise a major airline alliance on implementing a tax-efficient structure for alliance activities.
  • General tax advice. We provide general tax advice to an aircraft manufacturer, including advice with respect to a European Union challenge to the trade legality of the foreign sales corporation provisions of the IRS.
  • Reorganization. We successfully guided the largest regional airline operating out of Boston through a Chapter 11 reorganization, which provided for the sale of the airline as a going concern, the preservation of more than 1,000 jobs and a return to unsecured creditors of more than 20%.
  • Exit Financing. We advised a US airline in connection with the secured refinancing of its Chapter 11 bankruptcy exit financing.
  • Bankruptcy. We have represented unsecured creditors in the bankruptcy proceedings of two major US airlines.
Crones, Christian

Dr. Christian Crones


+49 69 27 10 78 207 (t)

Mueller, Thomas

Thomas Mueller


+1 202 663 6766 (t)

Novick, Robert T.

Robert T. Novick


+1 202 663 6140 (t)

Ross, David J.

David J. Ross


+1 202 663 6515 (t)

Wissmann, Matthias

Matthias Wissmann

Senior International Counsel

+49 30 20 22 64 26 (t)

Meltzer, Ronald I.

Ronald I. Meltzer

Senior Counsel

+1 202 663 6389 (t)