Myles Lorentz, Inc. v. Commissioner
United States Tax Court
P used specialized but highway-legal trucks (known as "tractors") and "belly-dump" trailers in its business. P's tractors operated most economically off highway. P's tractors and trailers were modified for heavy use, but no legal or technical obstacles prevented P from driving either tractors or trailers on highways. P's tractors could pull trailers other than the belly-dump trailers; likewise, P's trailers could be moved by vehicles other than P's tractors.
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P used specialized but highway-legal trucks (known as "tractors") and "belly-dump" trailers in its business. P's tractors operated most economically off highway. P's tractors and trailers were modified for heavy use, but no legal or technical obstacles prevented P from driving either tractors or trailers on highways. P's tractors could pull trailers other than the belly-dump trailers; likewise, P's trailers could be moved by vehicles other than P's tractors. Approximately 40 percent of P's tractors' mileage during the years in question occurred off highway. For tax years ending January 31,…
1Opinion of the Court
OPINION
Holmes, Judge:
The Code gives a credit for fuel taxes paid on diesel consumed in an “off-highway business use.” Myles Lorentz, Inc. (MLl), bought diesel for vehicles that it used in roadbuilding and mining, and which it moved from job to job. MLl is not claiming the credit for the fuel that its vehicles consume on highways, but it does want the credit for the fuel that they consume off public highways. Whether MLl gets the credit depends on exactly what vehicles we look at and whether those vehicles are “highway vehicles” under the Code and regulations.
Background
MLl is in the business…
2Cases cited7 opinions
- Malat v. RiddellSupreme Court of the United States · 1966
- Kluger v. CommissionerUnited States Tax Court · 1984
- Florida Power & Light Co. v. United StatesUnited States Court of Federal Claims · 2003
- Gateway Equipment Corp. v. United StatesDistrict Court, W.D. New York · 2003
- Schlumberger Technology Corp. & Subsidiaries v. United StatesUnited States Court of Federal Claims · 2003
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
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