Jim Logajan
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You should read the full case, including the CAB pronouncement. The case you cite was strictly limited to hunting guides in Alaska. In all other cases (such as Administrator v. Murray, cited above), the inclusion of air transportation as part of a package deal was ruled a commercial operation requiring a 135 certificate or better by whoever provides the air transportation. Just ask Carnival cruise lines about how they operate their own airline -- it ain't Part 91.
In addition, the FAA has never allowed private pilots to cover their entire flight costs from passenger payments. At best, only during a 91.146 flight may the direct costs of a flight with passengers be reimbursed (and only by the charity, not by the passengers), and outside of the very limited confines of those 91.146 charity flights, the pilot must pay his/her own pro rata share of the direct costs and cannot collect that portion from the passengers. Also, the indirect costs must always be borne by the private pilot. So, there are no circumstances where a Private Pilot may recover "their entire flight costs from passenger payments."
I'm not sure where you get the idea that it was strictly limited to guides in Alaska. That would be ludicrous. The Alaska Prof. Hunters judge effectively deconstructed the reasoning in Marshall and noted its scope. That judge wrote:
"The Civil Aeronautics Board, adopting the hearing examiner's opinion as its own, ruled that Marshall's flight with the hunter in search of polar bear was "merely incidental" to his guiding business, in part because he had not billed for it separately."
You may claim what you like, but the facts as laid out in Alaska Prof. Hunters appear to me unequivically contrary to your narrow view.
In your view, if someone booked a night's stay at Minam Lodge in Oregon, which can only be reached by hiking in or flying, and a private pilot owner flew out to pick the guest up, the pilot would be in violation of the regs. But I see no reason why the ruling of Marshall would not apply, even though it does not involve Alaskan hunting guides.