- 2 -
Held: Ps fail to meet the requirements under
section 6421, I.R.C. Ps’ sedans do not qualify as a
“bus”. Even though Ps’ vans may potentially qualify, Ps
were unable to produce any evidence that quantifies how
many gallons of gasoline are attributable to each type
of vehicle.
Held, further, Ps’ service was not scheduled along
regular routes.
Jose A. Saavedra, for petitioners.
Justin L. Campolieta, for respondent.
OPINION
GOEKE, Judge: Respondent determined the following
deficiencies in petitioners’ Federal income tax:
Medical Transportation Management Corp. - docket No. 10699-04
Year Deficiency
1998 $58,673
1999 62,000
Zuni Transportation, Inc. - docket No. 10700-04
Year Deficiency
1998 $32,758
1999 21,852
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Last modified: May 25, 2011