- 2 -
Background
This case was submitted fully stipulated under Rule 122.1
The stipulation of facts and the attached exhibits are
incorporated herein by this reference. Petitioner's principal
place of business and mailing address were at Auburn, Washington,
at the time the petition in this case was filed.
Petitioner is a motor carrier incorporated in the State of
Washington and is engaged in the intrastate transportation of
goods throughout the Western United States.
In August 1994, Congress enacted the Federal Aviation
Administration Authorization Act of 1994 (FAAAA), Pub. L. 103-
305, sec. 601, 108 Stat. 1569, 1606 (currently codified as 49
U.S.C. 11501(h)), which became effective on January 1, 1995. At
the time of enactment, 41 jurisdictions regulated, in varying
degrees, intrastate prices, routes, and services of motor
carriers. Finding that the regulation of intrastate
transportation of property by the States imposed an unreasonable
burden on interstate commerce, impeded the free flow of trade,
traffic, and transportation of interstate commerce, and placed an
unreasonable cost on the American consumers, Congress acted to
1All Rule references are to the Tax Court Rules of Practice
and Procedure, and all section references are to the Internal
Revenue Code in effect for the taxable year at issue, unless
otherwise indicated. All dollar amounts are rounded to the
nearest dollar.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011