according to the US AIM/FAR
any thing in the air is an "Aircraft"
airplanes have power
gliders glide..

but the definition that counts is in the tax book

BT
"James" wrote in message
om...
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..