Medical Transp. Mgmt. Corp. v. Comm'r
United States Tax Court
Ps operated paratransit services during the taxable years in question. Ps used sedans and vans to provide transportation to their clients. Ps' service was exclusively provided to disabled persons. The routes Ps' drivers traveled were determined with respect to daily manifests generated every evening that accommodated the transportation needs of their clients. Ps claimed a credit under sec. 34, I.R.C., for gasoline taxes paid under sec. 4081, I.R.C.
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Ps operated paratransit services during the taxable years in question. Ps used sedans and vans to provide transportation to their clients. Ps' service was exclusively provided to disabled persons. The routes Ps' drivers traveled were determined with respect to daily manifests generated every evening that accommodated the transportation needs of their clients. Ps claimed a credit under sec. 34, I.R.C., for gasoline taxes paid under sec. 4081, I.R.C. R asserted deficiencies denying them the sec. 34, I.R.C. credit. R denied the credit because according to R's notice of deficiency, Ps' service…
1Opinion of the Court
MEDICAL TRANSPORTATION MANAGEMENT CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent ZUNI TRANSPORTATION, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Medical Transp. Mgmt. Corp. v. Comm'r
Nos. 10699-04, 10700-04
United States Tax Court
127 T.C. 96; 2006 U.S. Tax Ct. LEXIS 27; 127 T.C. No. 7;
September 19, 2006, Filed
Ps operated paratransit services during the taxable years in
question. Ps used sedans and vans to provide transportation to
their clients. Ps' service was exclusively provided to disabled
persons. The routes Ps' drivers traveled were determined…
2Cases cited11 opinions
- Pioneer Investment Services Co. v. Brunswick Associates Ltd. PartnershipSupreme Court of the United States · 1993
- Duncan v. WalkerSupreme Court of the United States · 2001
- TRW Inc. v. AndrewsSupreme Court of the United States · 2001
- Perrin v. United StatesSupreme Court of the United States · 1979
- Crane v. CommissionerSupreme Court of the United States · 1947
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