Ray Speciale
Ray Speciale, Associate Professor of Business Law and Accounting, author of two prestigious textbooks on aviation law, will spend a sabbatical this fall completing three articles he is writing on aviation law and accounting. The first article "Squaring the FARs and IRS Ticket Tax Rules: An Excise in Futility?" The article reviews updated IRS rules related to the "ticket tax" excise tax on aircraft used for commercial purposes. Unfortunately, owners and lessees of business aircraft are faced with confusing and often conflicting rules from the FAA and the IRS. Professor Speciale expects the article to be published in an aviation based law review journal or a professional tax journal.
Professor Speciale's second article examines the impact of the Cirrus case on flight training providers in the United States. The Cirrus case involves a claim of educational malpractice in a wrongful death case litigated in Minnesota. Professor Speciale drafted an amicus curiae "friend of the court" brief for the Aircraft Owners and Pilots Association (a 400,000 member association of pilots in the U.S.) in this case. The case is still pending before the Minnesota Supreme Court. However, a final decision is expected soon and Professor Speciale will prepare a law review article outlining the implications of the decision.

Professor Speciale also plans to examine new rules that the FAA has created for non-citizen ownership of U.S. registered aircraft. It is a big issue for businesses with bases or operations overseas who wish to own and operate U.S. aircraft worldwide under U.S. registry. The FAA's rules focus on the role of U.S. citizen trustees. Professor Speciale will digest the rules and lay out implications for fellow practitioners in a law review article.