How is the term "aircraft" defined? If aircraft have engines, and
gliders do not, then gliders are exempt. Gliders are "worthless"
without some sort of external takeoff source. Would this argument
work?


"BTIZ" wrote in message news:HB87c.20094$Nj.953@fed1read01...
if the tax law says ... personal property.. it's taxable
if it specifies.. "aircraft".. it's taxable..