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fuel consumed under those circumstances is subject to tax under
section 4041. Therefore, petitioner is not entitled to a section
34 credit for Federal tax paid on diesel fuel consumed by the
operation of the truck even though a portion of that fuel was
used to power the loader. See Western Waste Indus. v.
Commissioner, supra at 486; Williams v. Commissioner, T.C. Memo.
1997-540; High-Way Dispatch v. United States, 858 F. Supp. 880
(N.D. Ind. 1994). Respondent’s determination disallowing a
portion of the fuel tax credit claimed on petitioner’s 1997
return is therefore sustained.
Reviewed and adopted as the report of the Small Tax Case
Division.
Based on the foregoing,
Decision will be
entered for respondent.
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