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
OPINION
Goeke, Judge:
Respondent determined the following deficiencies in petitioners’ Federal income tax:
Medical Transportation Management Corp. — docket No. 10699-04
Year Deficiency
$58,673 1 — 1 CD CD OO
62,000 H CD CD CD
Zuni Transportation, Inc. — docket No. 10700-04
Year Deficiency
$32,758 CD CD CO
21,852 CD CD CD
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…
2Cases cited10 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
5 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Medical Transportation Management Corp. v. CommissionerCourt of Appeals for the Eleventh Circuit · 2007
- DiDonato v. Comm'rUnited States Tax Court · 2011
- Estate of Lippitz v. Comm'rUnited States Tax Court · 2007
- Continental Air Transport Co. v. United StatesDistrict Court, N.D. Illinois · 2014
- Medical Transp. Mgmt. Corp. v. Comm'rUnited States Tax Court · 2006
1 more not listed; retrieve them via the Exa API.