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The issue in this case is petitioners’ entitlement to an
income tax credit under section 34(a)(2) for gasoline excise tax
refundable with respect to certain uses under section 6421.1 We
hold that petitioners are not entitled to the credit.
Background
Petitioners are for-profit Florida corporations with their
principal places of business and mailing addresses in Miami,
Florida, at the time their petitions were filed. During the 1998
and 1999 taxable years, petitioners provided paratransit services
for the physically and mentally disabled within Miami-Dade
County, Florida, and portions of southern Broward County,
Florida. The services petitioners provided were in fulfillment
of their duties under a contract with Cosmis Mobility Services,
Inc. (Cosmis). Cosmis is the transportation services broker for
Miami-Dade County. Cosmis was under contract with the Metro-Dade
Transit Authority (Transit Authority) to obtain transportation
for the physically and mentally disabled to meet the requirements
of the Americans With Disabilities Act of 1990 (ADA), Pub. L.
101-336, 104 Stat. 327. Petitioners had no contractual
relationship with the Transit Authority.
Petitioners provided paratransit services exclusively
through the use of vans and sedans with seating capacities of
1Unless otherwise indicated, all section references are to
the Internal Revenue Code, as amended, and all Rule references
are to the Tax Court Rules of Practice and Procedure.
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