Western Waste Indus. v. Commissioner
United States Tax Court
Ps claimed fuel tax credit pursuant to secs. 34, 6427, and 4041, I.R.C., for the taxable year ending June 30, 1988, for fuel tax incurred with respect to Ps' registered, diesel-powered, highway vehicles. Each of Ps' vehicles had a single motor, which was used not only to drive the vehicle, but also to operate a power takeoff unit, which powered the vehicle's hydraulic system.
Read the full summary
Ps claimed fuel tax credit pursuant to secs. 34, 6427, and 4041, I.R.C., for the taxable year ending June 30, 1988, for fuel tax incurred with respect to Ps' registered, diesel-powered, highway vehicles. Each of Ps' vehicles had a single motor, which was used not only to drive the vehicle, but also to operate a power takeoff unit, which powered the vehicle's hydraulic system. R disallowed the fuel tax credits claimed by Ps on the ground that sec. 48.4041-7, Manufacturers & Retailers Excise Tax Regs., provides that all fuel used by any single-motor diesel-powered highway vehicle that is…
1Opinion of the Court
Western Waste Industries and Subsidiaries, Petitioners v. Commissioner of Internal Revenue, Respondent
Western Waste Indus. v. Commissioner
Docket No. 12169-92
United States Tax Court
104 T.C. 472; 1995 U.S. Tax Ct. LEXIS 23; 104 T.C. No. 23; 95-2 U.S. Tax Cas. (CCH) P70,047;
April 13, 1995, Filed
Decision will be entered under Rule 155.
Ps claimed fuel tax credit pursuant to secs. 34, 6427, and 4041, I.R.C., for the taxable year ending June 30, 1988, for fuel tax incurred with respect to Ps' registered, diesel-powered, highway vehicles. Each of Ps' vehicles had a single motor, which was used not…
2Cases cited28 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Welch v. HelveringSupreme Court of the United States · 1933
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- Crane v. CommissionerSupreme Court of the United States · 1947
- Bingler v. JohnsonSupreme Court of the United States · 1969
23 more not listed; retrieve them via the Exa API.