Medical Transportation Management Corp. v. Commissioner

PRYOR, Circuit Judge:

This appeal presents a question that only a court of law and linguists would entertain: whether an “automobile bus” is a “bus.” Medical Transportation Management Corporation and Zuni Transportation appeal the decision of the Tax Court that denied them income tax credits for gasoline excise taxes they had paid. See 26 U.S.C. § 6421(b). The taxpayers argue that they purchased gasoline for vehicles that are classified as “automobile buses,” which is a requirement for the income tax credits, but the taxpayers concede that they did not use “buses.” Because we conclude that an…