- 7 -
Petitioner is not entitled to a fuel tax credit for diesel fuel
purchased.
Similarly, petitioner used his pickup truck for various
purposes, including commuting. He has not proven that it was
used for business or other profit-seeking purposes or that it was
a nonhighway vehicle. Therefore, he is not entitled to a fuel
tax credit for the gasoline purchased for use in the pickup
truck. Hence, we need not consider the alternative issue as to
whether petitioner has established the purchase of gasoline or
diesel fuel and the amount of fuel tax paid.
Under section 6427, petitioner must establish that he
purchased a diesel-powered highway vehicle after January 1, 1985.
From this record it would appear that the partnership, not
petitioner, may have purchased the truck because no depreciation
schedule is included with petitioner’s Federal income tax return.
Nevertheless, petitioner has failed to establish the vehicle’s
purchase date. Accordingly, petitioner is not entitled to the
fuel tax credit of $198, as claimed.
Finally, respondent determined an accuracy-related penalty
with respect to the fuel tax credit. After examination of the
record herein, and taking into account petitioner's reliance on
3(...continued)
on the company's own property.
Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011