127 T.C. No. 7
UNITED STATES TAX COURT
MEDICAL TRANSPORTATION MANAGEMENT CORPORATION, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
ZUNI TRANSPORTATION, INC., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 10699-04, 10700-04. Filed September 19, 2006.
Ps operated paratransit services during the
taxable years in question. Ps used sedans and vans to
provide transportation to their clients. Ps’ service
was exclusively provided to disabled persons. The
routes Ps’ drivers traveled were determined with
respect to daily manifests generated every evening that
accommodated the transportation needs of their clients.
Ps claimed a credit under sec. 34, I.R.C., for gasoline
taxes paid under sec. 4081, I.R.C. R asserted
deficiencies denying them the sec. 34, I.R.C. credit.
R denied the credit because according to R’s notice of
deficiency, Ps’ service did not meet the requirements
under sec. 6421, I.R.C., which sec. 34, I.R.C. cross-
references. In order to qualify for the credit, Ps
must demonstrate under sec. 6421, I.R.C., that (1) Ps
provided transportation in an “automobile bus”, (2) Ps’
transportation was available to the general public, and
(3) Ps’ transportation was scheduled along regular
routes.
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